Regulation 39 Effect of death on assumed liability
(1)
This regulation applies where a person (P) who has assumed liability to pay CIL in respect of a chargeable development dies before the chargeable development is commenced.
(2)
P’s assumption of liability ceases to have effect.
(3)
A person may assume liability to pay CIL in respect of the chargeable development before it is commenced.
(4)
An assumption of liability under paragraph (3) must be made in accordance with regulation 31; but for the purposes of that regulation as it applies to this paragraph, an assumption of liability notice is not valid unless it is accompanied by P’s death certificate.