Paragraph 5 Time Limits for Payment

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

Sch. reg.2 (defn. of canned or bottled fish) substituted by Sea Fish Industry Authority (Levy) Regulations 1995 Confirmatory 1996 art.2(2)(a)
Sch. reg.4(1) amended by Sea Fish Industry Authority (Levy) Regulations 1995 Confirmatory 1996 art.2(2)(b)
Sch. substituted by Sea Fish Industry Authority (Levy) Regulations 1998 Confirmatory 1999 art.2, Sch. para.3

(1)

Levy payable by a person who purchases any sea fish or sea fish product on a firsthand sale shall be paid to the Authority within seven days after the end of—

(a)

the week during which there took place the firsthand sale of the fish or fish product in respect of which the levy is payable; or

(b)

the week during which such fish or fish product was imported or brought into the country;

whichever is the later.

(2)

Levy payable by a person who trans-ships any sea fish or sea fish product by way of firsthand sale shall be paid to the Authority within seven days after the end of the week during which there took place the trans-shipment of the fish or fish product in respect of which the levy is payable.

(3)

Levy payable by a person who lands any sea fish or sea fish product for subsequent sale other than in the United Kingdom shall be paid to the Authority within seven days after the end of the week during which there took place such landing of the fish or sea fish product in respect of which the levy is payable.

Notes on Schedule

Footnotes

f1: “Landing” includes fish and fish products which are transferred into the United Kingdom through the Channel Tunnel (see S.I. 1994/1390).