106Certificate of no liability

106 Certificate of no liability

(1) The Secretary must issue to a person a certificate stating that there is, or there will be, no liability to pay the levy in respect of an event that has occurred or is to occur in relation to land wholly or partly within the levy area (a certificate of no liability) if—

(a) the person has applied for that kind of certificate in accordance with section 102; and

(b) the Secretary is satisfied that the event—

(i) is an excluded event; or

(ii) is not a levy event.

(2) A certificate of no liability must—

(b) describe—

(i) the land in relation to which the event occurred; and

(ii) the event; and

(c) state that the event is an excluded event or is not a levy event for the purposes of this Act, as the case requires; and

(d) contain the person's name and contact details; and

(e) contain any other information that the Secretary considers appropriate.