Paragraph 7 Making of Returns

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)

Every person required to keep records in accordance with regulation 6 and who is liable to pay levy under regulation 1 hereof shall make returns to the Authority on a duly completed form prescribed for this purpose from time to time by 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 6.

(2)

The returns required to be made in accordance with paragraph (1) above shall be made at the same time a levy is paid in accordance with regulation 1.

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).