CIL regulations must include provision about the collection of CIL.
The regulations may make provision for payment—
The regulations may make provision about repayment (with or without interest) in cases of overpayment.
The regulations may make provision about payment in forms other than money (such as making land available, carrying out works or providing services).
The regulations may permit or require a charging authority or other public authority to collect CIL charged by another authority; and section 216(7)(a) and (c) apply to a collecting authority in respect of collection as to a charging authority.
Regulations under this section may replicate or apply (with or without modifications) any enactment relating to the collection of a tax.
Regulations under this section may make provision about the source of payments in respect of Crown interests.