Effect of termination on accrued charge, levy, rate or tax | Section 80

(1)When the scheme is terminated—

(a)a liability for a charge, levy, rate or tax that had accrued on a lot included in the scheme before the scheme was terminated is not affected; and

(b)for recovery under the Local Government Act 2009, the Economic Development Act 2012, the Land Tax Act 2010 or the repealed Land Tax Act 1915, the charge, levy, rate or tax is taken to have been levied on the former owner’s interest in the land as tenant in common.

(2)In this section—

former owner means the person who, immediately before the scheme was terminated, was the owner of the lot.