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It is important that the current practice in Great Britain is different from that of the GA concerning Iberdrola. In the UK context, investors and developers often agree to carry out work under agreements under section 106 of the Town and Country Planning Act 1990 and section 278 of the Highway Act 1980, necessary to facilitate the development or improvement of their investments or developments. In a way, these agreements have similarities with the Iberdrola agreement, given that the work in §106 and 278 is usually carried out by investors and real estate developers as a necessary condition for the implementation of the business plan in question. The content of the S106 agreement is agreed with the parties concerned and the planning manager during the consultation phase of the construction application. The S106 Legal Agreement can be prepared by counsel for the Board and claimants must pay attorneys` fees without VAT. While the CIL attempts to apply a “standard tariff” for local developments, thus eliminating the “bargaining” of certain “Section 106 agreements” and are therefore normally paid in cash, it is nevertheless permissible for an agreement to be reached between the planning authority and the developer for CIL to “pay” the CIL by providing an asset for community use. A Section 106 is an agreement between the Council and a developer. These agreements are made if the developer agrees to provide certain things that could reduce the negative effects of a development. For example, if a subdivision is granted, the developer may agree to create a green space or park so that it can be enjoyed by the local neighborhood. The developer of a property or a lessor can enter into an agreement with existing residents or future (identified) shareholders to build a joint stake. This is most likely when a lease development is transformed into a community holding company. The White Paper on Planning (PWP) proposes to replace the Section 106 agreements and the Municipal Infrastructure Tax at local level (the PWP proposes that the CIL collected by London/Regional Mayors be maintained) with a Single Infrastructure Tax (IL) which reads as follows: the online map contains links to the current Section 106 agreements. .