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This version of this provision is prospective.
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Prospective
23.—(1) A vendor who has entered into a chargeable transaction shall within 7 days of the end of the account period during which the chargeable transaction took place make a return in respect of it to the relevant district council to which the third country direct landings charge is payable or, if there has been more than one such transaction, information in respect of the aggregate of the transactions.
(2) The vendor shall include in that return the following information—
(a)the account period to which the return relates;
(b)the place of landing and first sale of the fishery products to which it relates;
(c)for landings of fishery products other than specified pelagic fish—
(i)the name of each vessel and the number of consignments landed from it,
(ii)the aggregate weight of consignments landed by each vessel which do not exceed 50 tonnes and the first 50 tonnes of consignments the weight of which exceeds that amount, and
(iii)the aggregate weight of consignments less the weight calculated under paragraph (ii);
(d)for landings of specified pelagic fish—
(i)the name of each vessel and the number of consignments landed from it, and
(ii)the aggregate weight of consignments landed by each vessel which do not exceed 50 tonnes and the first 50 tonnes of consignments the weight of which exceeds that amount;
(e)the amount of any reduction made under regulation 22 in respect of—
(i)consignments of fish consisting only of fish other than specified pelagic fish, and
(ii)consignments of specified pelagic fish only,
specifying under which paragraph of that regulation that reduction has been made; and
(f)the amount of the third country direct landings charge.
(3) The vendor shall, in addition to the information required under paragraph (2), include in the return information on—
(a)the total weight of all fishery products landed, including specified pelagic fish; and
(b)the amount of the charge in respect of those products.
Commencement Information
I1Reg. 23 in operation at 1.1.2006, see reg. 1
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