Legal audits of the date of use of a s106 agreement are set out in Regulations 122 and 123 of the 2010 EU Infrastructure Tax Regulation, as amended. In addition, as a result of the Ministerial Statement on Start-Up Homes, the guideline states that LPAs should not seek contributions to affordable housing development for affordable housing (but may still target s106, which will mitigate the impact on development). DCLG has published a guide to support changes to the Growth and Infrastructure Act 2013, which provides more detailed information on what is needed to modify and evaluate requests to amend the accessibility system in section 106. It is a guide to the form of the application, complaint and evidence; evidence of cost-effectiveness and how they should be assessed. The planning obligations under Section 106 of the Planning and City Planning Act 1990 (as amended), commonly known as s106 agreements, constitute a mechanism that makes a development proposal acceptable in planning that would otherwise not be acceptable. They focus on mitigating the impact of site-specific development. S106 agreements are often referred to as "developer contributions," as well as highway contributions and the Community Infrastructure Tax. The planning obligation is a formal document, a document that states that it is a planning obligation, that the lands concerned, the person who is in the obligation and their interests, and the competent local authority that would enforce the obligation, be identified. Commitment can be a single commitment or a multi-party agreement. Where agreements are obligations relating to highways, whether it is construction of the alleged highway or acceptance/inauguration of land as a new highway, sections 38 and 278 of the Highways Act of 1980 may apply. These sections govern how land can be accepted by the local highway authority as a public highway (s38) at a public expense (s38), or guarantee funds for work on the existing highway or allow the developer to procure such works himself. Such provisions are generally provided for under a separate agreement, but it is no foreign that the agreements in point 106 also serve as motorway agreements. The amendment and implementation of the obligations under Article 106 is governed by Section 106A, which authorizes derogations: at any time, by mutual agreement between the Authority and those against whom the obligations are enforceable.