10.—(1) The provisions of this article shall apply in relation to an establishment that ceases to carry on business in the levy period.
(2) The amount of the levy imposed in respect of the establishment shall be in the same proportion to the amount that would otherwise be due under the provisions of article 4 as the number of days between the commencement of the levy period and the date of cessation of business (both dates inclusive) bears to the number of days in the levy period.
(3) Article 7(1) shall have effect as if the words in parenthesis were omitted.