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(1)In this section—
“leviable body” has the meaning given by section 173;
“the levy” means the levy payable by virtue of that section;
“the levy rules” means the rules made in accordance with that section.
(2)The levy is to be payable at such rate and at such times as may be specified in the levy rules.
(3)The provision made in the levy rules for determining the amount of the levy payable in respect of a particular period—
(a)may require account to be taken of estimated as well as actual expenditure and receipts, and
(b)must require the Board to obtain the Lord Chancellor’s agreement to the amount payable in respect of a particular period.
(4)The levy rules may provide for different parts of the levy to be payable at different rates.
(5)Any amount which is owed to the Board in accordance with the levy rules may be recovered as a debt due to the Board.
(6)The levy rules must require the Board—
(a)to calculate the amount of the levy payable by each leviable body,
(b)to notify each leviable body of its liability to pay an amount of levy and the time or times at which it becomes payable.
(7)Without prejudice to subsections (2) to (6), the levy rules may—
(a)make provision about the collection and recovery of the levy;
(b)make provision about the circumstances in which any amount of the levy payable may be waived;
(c)provide that if the whole or any part of an amount of the levy payable under the levy rules is not paid by the time when it is required to be paid under the rules, the unpaid balance from time to time carries interest at the rate determined by or in accordance with the levy rules.
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Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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