16.—(1) Subject to paragraph (2) below, when a chargeable company pays levy or interest on unpaid levy, it shall at the same time give to the appropriate Minister a notice in writing in such form as he may require stating the sum paid, the liability in respect of which it is paid, and the manner in which it has been computed.
(2) This article does not apply in respect of a payment which is made on an annual reporting date and accompanies a disposal statement.