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Changes over time for: Paragraph 16
Timeline of Changes
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Version Superseded: 26/05/2022
Status:
Point in time view as at 31/12/2020. This version of this provision has been superseded.
Status
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Changes to legislation:
There are currently no known outstanding effects for the The Agriculture and Horticulture Development Board Order 2008, Paragraph 16.
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ReturnsU.K.
This section has no associated Explanatory Memorandum
16.—(1) On or before 30th June each year any person liable to pay levy under this Part must, using the form published by the Agriculture and Horticulture Development Board for the purpose, provide sufficient information to enable the Board to calculate the levy due for the year ending 31st March that year.
(2) The information must be certified by an accountant unless the Board has notified the person that this is not necessary and for these purposes an accountant is a person who is a fully-qualified member of one of the bodies constituting the Consultative Committee of Accountancy Bodies (in the United Kingdom or Ireland) or who holds an equivalent qualification in [a] member State.
(3) Failure to comply with this paragraph is an offence.
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