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Amendment of section 38 (levy due and payable) of Principal Act.
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21.—Section 38 of the Principal Act is amended—
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(a) by substituting for subsection (9) the following:
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“(9) Levy in relation to livestock exported live from the State shall be paid directly to the Board, prior to exportation of the livestock, by the person by or on whose behalf the livestock are being exported.”,
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(b) by substituting for subsection (10) the following:
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“(10) Levy in relation to livestock exported live from the State shall be paid to the Board at such time or times and in such manner as may be prescribed.”,
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(c) by substituting for subsection (11) the following:
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“(11) The Minister may make regulations for the purposes of subsection (10) and, in particular but without prejudice to the generality of the foregoing, the regulations may provide—
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(a) for the keeping of records and the making of returns (including electronic returns) by persons liable to pay levy,
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(b) for the appointment and powers of authorised officers,
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(c) for the collection and recovery of levy (including provision for the payment of a deposit by exporters to the Board on account of levy),
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(d) for the enforcement of the regulations, and
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(e) for such other matters as the Minister considers expedient or necessary.”,
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and
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(d) by substituting for subsection (12) the following:
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“(12) It is an offence for any person to export or attempt to export live from the State, livestock in respect of which levy is payable unless he or she has complied with the provisions of this section and of any regulations made pursuant to subsection (11).”.
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