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Regulation 12 Collection and remittance of charges relating to general landings

Original text. Later amendments are not shown.

(1)

Within 7 days of the end of each account period in which a vendor enters into a chargeable transaction, he shall make a written return in respect of that transaction to the relevant food authority to which the general landings charge is payable.

(2)

The return shall give information which relates to the chargeable transaction entered into during that account period or, if there has been more than one such transaction, information in respect of the aggregate of the transactions.

(3)

A return made under this regulation shall include the following information —

(a)

the account period to which the return relates;

(b)

the place of landing and first sale of the fishery products to which it relates; and

(c)

for landings of fishery products other than specified pelagic fish —

(i)

the name of each vessel and the number of consignments landed from it,

(ii)

the aggregate weight of consignments landed by each vessel which do not exceed 50 tonnes and the first 50 tonnes of consignments the weight of which exceeds that amount, and

(iii)

the aggregate weight of consignments less the weight calculated under paragraph (ii);

(d)

for landings of specified pelagic fish —

(i)

the name of each vessel and the number of consignments landed from it, and

(ii)

the aggregate weight of consignments landed by each vessel which do not exceed 50 tonnes and the first 50 tonnes of consignments the weight of which exceeds that amount;

(e)

the amount of any reduction under regulation 11 which has been made in respect of —

(i)

consignments of fish consisting only of fish other than specified pelagic fish, and

(ii)

consignments of specified pelagic fish only,

specifying under which of paragraph (a) or (b) of that regulation that reduction has been made; and

(f)

the amount of the general landings charge.

(4)

During the period of 1 year beginning on the day on which a vendor makes a return under this regulation —

(a)

the relevant food authority to which it was made may require the vendor to provide separate information of the kind required by paragraph (3) in respect of each transaction included in it; and

(b)

the vendor shall retain records which are sufficient to enable him to supply any such information.