35Levy subject to staged payment approval may be a charge on land

35 Levy subject to staged payment approval may be a charge on land

(a) the payment of the levy is subject to a staged payment approval; and

(b) a liable person given a staged payment approval fails to pay the amount required to be paid under section 34.

(2) The Secretary, by written notice given to the owner of the land in relation to which a liable person's liability to pay the levy has not been discharged, may declare that the levy is to be a charge on the land on a specified date.

(3) On the date specified in a notice under subsection (2), the levy is taken to be a charge on the land in respect of which the levy is imposed.

(4) A levy that is a charge on the land under subsection (3) has priority over all encumbrances to which the land is subject except a charge under section 201SQ or 201SW of the Planning and Environment Act 1987.

(5) If a bona fide purchaser for value of the land subject to the charge obtains a levy liability certificate from the Secretary in respect of the land, the charge does not secure any amount of the levy in respect of the land in excess of the amount set out in the certificate.

1 Section 106B of the Transfer of Land Act 1958 applies to a charge under this section.

2 A person may apply under section 102 for the issue of a levy liability certificate under section 107.

Division 4—Reduction of environment mitigation levy through land transfer agreements

36 Secretary and other public entities may enter into land transfer agreements

(1) This section applies on or after a levy event occurs.

(2) The Secretary, in accordance with this Division, may enter into an agreement (a land transfer agreement) with—

(a) a liable person under which the liable person provides land within a conservation area to another person to meet the whole or a part of the liable person's liability to pay the levy; or

(b) a liable person and another person (the other party) under which the other party provides land to another person within a conservation area to meet the whole or a part of the liable person's liability to pay the levy.

(3) A land transfer agreement may be entered into with other parties in addition to the persons referred to in subsection (2).

Other parties may include a Minister or a public authority.

(4) Before entering into a land transfer agreement, the Secretary must obtain the Minister's approval to do so.

(5) A land transfer agreement relating to the levy may be entered into in conjunction with a staged payment approval.