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Levy due and payable.
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29.—(1) Levy in respect of livestock, other than livestock which are exported live from the State, shall be due when the livestock are slaughtered.
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(2) Within the period of fourteen days commencing immediately after the expiration of a levy period, every person who is liable to pay levy shall furnish to the Board a true and correct return of the amount of levy, if any, which became due by him during the levy period and shall at the same time remit to the Board the amount of levy, if any, payable by him in respect of such levy period.
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(3) Any person who fails to comply with the provisions of subsection (2) of this section shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £500.
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(4) Levy in respect of livestock which are slaughtered shall be paid to the Board by—
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(a) in the case of livestock slaughtered at a slaughter-house owned or provided by a local authority, the person for whom the slaughtering facilities were provided by the authority,
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(b) in the case of livestock slaughtered at any slaughtering premises registered under the Act of 1930, the person who is the holder of either a beef exporter's licence or an exporter's permit in respect of such premises,
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(c) in the case of livestock slaughtered at a slaughter-house registered either under the Act of 1847, or that Act as extended by section 105 of the Act of 1878, or by section 4 of the Act of 1935, the person who at the time at which the livestock are slaughtered is either the holder of the relevant licence or the person in whose name the premises are so registered.
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(5) Levy in relation to livestock exported live from the State shall be paid to the Board in the manner specified in subsection (6) of this section by the person by or on whose behalf the livestock are being exported.
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(6) Levy in relation to livestock exported live from the State shall be paid by means of adhesive stamps which shall be purchased from the Board and shall be—
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(a) of such type and of such denominations as may be prescribed by regulations made by the Minister,
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(b) affixed to such documentation as may be specified in regulations made by the Minister, and
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(c) cancelled or perforated by an officer of Customs and Excise at the point of export.
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(7) (a) The exportation live from the State of livestock shall be prohibited unless, before exportation, the proper officer of Customs and Excise is satisfied that the appropriate number of stamps has been affixed in accordance with subsection 6 (b) of this section.
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(b) The provisions of the Customs Acts and instruments made thereunder shall apply to livestock the exportation of which is prohibited under this section.
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(8) Every regulation made under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and if either House, within the next twenty-one days on which that House has sat after the regulation is laid before it, passes a resolution annulling the regulation, the regulation shall be annulled accordingly but without prejudice to the validity of anything previously done thereunder.
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