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Regulation 4 Issue of levies

Original text. Later amendments are not shown.

(1)

In this regulation “the relevant date” means 15th February in the financial year preceding that in respect of which a levy is issued.

(2)

A levy must be issued before the relevant date, but it is not invalid merely because it is issued on or after that date.

(3)

This regulation does not apply to a substituted levy issued in accordance with regulation 8.