26.—Where, in the opinion of a local authority, payment of the derelict sites levy or of interest payable under this Act at a particular time by a particular person would cause undue hardship to the person, the local authority may, by notice in writing sent by post or given to the person, suspend action or further action under this Part to secure payment of the whole or part of the amount of the levy due for such period as may be specified in the notice and where, in relation to any amount of derelict sites levy, there is a suspension under this section for any period—

(a) subsection (8) of section 23 shall not apply, in respect of that period, to that amount, and

(b) section 24 shall, notwithstanding the suspension, continue to apply in relation to that amount during that period.