{
  "url": "https://openlegislation.uk/draft-nature-restoration-levy-regulations-2026/regulation-14",
  "json_url": "https://openlegislation.uk/draft-nature-restoration-levy-regulations-2026/regulation-14.json",
  "legislation": "ukdsi/2026/9780348284379",
  "legislation_title": "The Nature Restoration Levy Regulations 2026",
  "legislation_url": "https://openlegislation.uk/draft-nature-restoration-levy-regulations-2026",
  "path": "regulation/14",
  "kind": "regulation",
  "number": "14",
  "heading": "Obligation to discharge liability",
  "text": "(1) A liable person must discharge their liability to pay the levy amount, or each instalment of the levy, on or before the due date for the relevant amount.\n(2) Liability to pay the levy amount, or an instalment of the levy, is discharged when the outstanding amount is equal to, or less than, zero (but see regulation 38(4) where a surcharge has been imposed and regulation 39(4) where interest has accrued).\n(3) Any person, whether or not they are a liable person, may make a payment against a liability which must be discharged under paragraph (1), including for a surcharge or accrued interest.\n(4) A liable person continues to be considered a liable person for the purposes of these Regulations even after their liability to pay the levy amount is discharged.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2026/9780348284379/regulation/14",
    "retrieved_at": "2026-10-30T14:37:12.733251+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}