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Paragraph 12 Amount of levy

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The Minister shall calculate the rate of levy per litre, if any, to be paid by each direct seller on the amount at paragraph 11(b) by multiplying the amount referred to in paragraph 11(a) by the figure for levy calculated in accordance with Article 1 of Council Regulation 857/84 and dividing the resultant figure by the aggregate referred to in paragraph 11(c).