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157.—(1) Regulations must make provision for imposing a levy (“the initial levy”) in respect of eligible schemes for the period (“the initial period”) which—
(a)begins with the day appointed for this purpose by the regulations, and
(b)ends on the following 31st March or, if the regulations so provide, 12 months after the day referred to in sub-paragraph (a).
(2) The regulations must prescribe—
(a)the factors by reference to which the initial levy is to be assessed,
(b)the rate of the levy, and
(c)the time or times during the initial period when the levy, or any instalment of the levy, becomes payable.
(3) Regulations under this Article may only be made with the approval of the Department of Finance and Personnel.
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