15.—(1) Where a person fails to pay the annual fee for a marketing authorisation or product licence within 30 days from and including the due date, he shall pay an additional fee equivalent—
(a)where payment is received by the relevant authority after 30 but before 60 days have expired from and including the due date, to 1% of the annual fee;
(b)where payment is received by the relevant authority after 60 but before 90 days have expired from and including the due date, to 2% of the annual fee; and
(c)where payment has not been received by the relevant authority after the expiry of 90 days, to 5% of the annual fee.
(2) In calculating the sum due under paragraph (1) the additional fee shall in all cases be rounded up to the nearest £10.
(3) Where the person to whom regulation 9(1) applies has not furnished evidence of his annual turnover in accordance with the provisions of paragraph 2 of Schedule 3 so that the annual fee cannot be determined before the due date, he may make a payment of an amount on account of the annual fee.
(4) Where paragraph (3) applies and a payment on account has been made, any additional fee payable under this regulation shall be calculated as if, in paragraph (1) above, the reference to the annual fee were a reference to the difference between the payment on account and the amount of the annual fee as subsequently determined.
(5) In this regulation, “the due date” means the date of the written notice sent in accordance with regulation 14(3).