# The Sea Fish Industry Authority (Levy) Regulations 1988 Confirmatory Order 1989, Paragraph 4: Making of Returns


(1) Every person required to keep records in accordance with regulation 3 and who is liable to pay levy under regulation 1 hereof shall make returns in writing to the Authority in respect of each transaction so leviable. Such returns shall include the information in respect of which they are required to keep records in the said regulation 3.
(2) The returns required to be made in accordance with paragraph (1) above shall be made at the same time as levy is paid in accordance with regulation 1.

---
Source: https://www.legislation.gov.uk/uksi/1989/425/schedule/paragraph/4 (the official version)
Page: https://openlegislation.uk/sea-fish-industry-authority-levy-regulations-1988-confirmatory-order-1989/schedule/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.