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Regulation 4 Issue of levies

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

(1)

A levy must be issued before 15th February in the financial year preceding that in respect of which it is issued, but it is not invalid merely because it is issued on or after that date.

(2)

This regulation does not apply to a substituted levy issued in accordance with regulation 7.