The Ports Act 1991 (Levy on Disposals of Land, etc.) Order 1992

TOTALS FOR DISPOSAL PERIOD

1.  A disposal statement shall state—

(a) the disposal period to which the disposal statement relates and, in particular, the first and last dates of that period;

(b) the total number of disposals of relevant land or relevant interests in land which took place or are for the purposes of section 17 of the 1991 Act and this Order to be regarded as having taken place in the disposal period to which the disposal statement relates (in this Schedule referred to as the “relevant disposals”), and also—

(i) the number of those disposals which were section 278 disposals; and

(ii) the number of those disposals which were not section 278 disposals;

(c) the total amount of the consideration for all the relevant disposals;

(d) the total number of the gains accruing or for the purposes of section 17 of the 1991 Act and this Order to be regarded as accruing on all the relevant disposals;

(e) the total amount of levy payable on the gains accruing on all the relevant disposals;

(f) the total amount of interest payable on the levy to be stated under paragraph (e) above, computed to whichever is the earlier of—

(i) the date or dates of payment of the levy; and

(ii) the date of the disposal statement;

(g) the total amount of levy which the chargeable company has, before the date on which the disposal statement is furnished, paid to the appropriate Minister in respect of gains accruing on the relevant disposals, and the total amount of interest payable on that total amount of levy which the company has before that date paid to him;

(h) where in the period between the end of any previous disposal periodand the end of the disposal period to which the disposal statement relates an amount of levy has pursuant to article 8(3), 8(5) or 19 to 35 become payable in respect of one or more disposals made or to be regarded as having been made in an earlier disposal period, the total amount of such amounts of levy and interest payable thereon computed as stated in sub-paragraph (f) above; and

(i) whether any of the disposals of which details have in accordance with paragraph 11 of this Schedule been set out in any earlier disposal statement are, save as required to be stated in the disposal statement by virtue of sub-paragraph (h) above, disposals to which paragraphs 12 and 13 of this Schedule apply.