Paragraph 14 I1

(1)

A person is liable to pay the adjudicator the chargeable amount in respect of a financial year if—

(a)

the person is a person upon whom the levy may be imposed in respect of the year, and

(b)

the person has received a charging notice from the adjudicator in respect of the year.

(2)

In this paragraph—

“chargeable amount” means the rate at which the person is to be charged the levy in respect of the financial year,
“charging notice” means a notice setting out—
1. (a)
  the chargeable amount,
2. (b)
  when it is to be paid,
3. (c)
  how it is to be paid.

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