- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
13.—(1) The amount of levy payable under an assessment notice is due and payable by the employer one month after the date of service of the assessment notice, unless paragraph (2) or (3) applies.
(2) Where the Board has withdrawn an assessment under article 10, the amount of levy in respect of that assessment is no longer due and payable.
(3) Where the Board has amended an assessment in accordance with article 11—
(a)if the amount of levy in respect of that assessment has been increased—
(i)the amount of the assessment prior to amendment remains due and payable one month after the date of service of the assessment notice; and
(ii)the additional amount of the assessment is due and payable one month after the date of service of the amended assessment notice;
(b)if the assessment has been reduced, the amended amount of the assessment is due and payable one month after the date of service of the assessment notice.
(4) Any amount payable by an employer by way of the levy—
(a)is not recoverable by the Board during any period in which that employer has pending either—
(i)an appeal against the levy; or
(ii)a request to allow more time to appeal;
(b)is otherwise recoverable once it becomes due.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: