(1)The Commissioners of Customs and Excise (in this Act referred to as “the Commissioners”) shall be charged with the duty of collecting the levy.
(2)The Commissioners shall pay the proceeds of the levy to the Agency after deduction of such sums as are necessary to defray the cost of collection.
(3)Any sum due from any person in respect of the levy may be recovered by the Commissioners in any court of competent jurisdiction.
(4)Any expenses incurred by the Commissioners in collecting the levy shall be defrayed out of money provided by Parliament; and any sum retained by the Commissioners out of the proceeds of the levy shall be paid into the Consolidated Fund.