Regulation 16 Defaults in making payments in respect of levy
If any licensed supplier fails to make a payment in respect of the levy pursuant to regulation 11, the Director shall as soon as practicable serve notice on the supplier–
stating that the supplier has failed to make the payment; and
after having regard to the information relating to the supplier available to him at the time, setting out the amount which he believes that the supplier should have paid and the manner in which the amount has been calculated.
Forthwith upon receipt of a notice served on him under paragraph (1) the licensed supplier shall pay to the Director the amount set out in the notice (together with an amount in respect of interest in accordance with regulation 29(1)).
No notice under paragraph (1) may be served after the expiry of a period of 3 years commencing on the last day of the qualifying month in question.