What is the true interpretation, and the effect, of regulation 40(7)(ii) of the 2010 Regulations 2010 as amended under which no Community Infrastructure Levy is payable for ‘retained parts’ of a relevant building ‘where the intended use following completion of the chargeable development is a use that is able to be carried on lawfully and permanently without further planning permission in that part on the day before planning permission first permits the chargeable development’?
Judges:
Sir Ernest Ryder, Senior President of Tribunals Lord Justice Lindblom and Lord Justice Hickinbottom
Citations:
[2019] EWCA Civ 1544
Links:
Statutes:
Community Infrastructure Levy Regulations 2010 40(7)(ii)
Jurisdiction:
England and Wales
Land, Taxes – Other
Updated: 15 August 2022; Ref: scu.641790
