27Annual general levy
(1)Each—
(a)advocate practising as such;
(b)conveyancing practitioner or executry practitioner;
(c)person exercising a right to conduct litigation or a right of audience acquired by virtue of section 27 of the 1990 Act;
(d)solicitor who has in force a practising certificate,
must, subject to subsection (2) and section 29(2), pay to the Commission in respect of each financial year a contribution (referred to in this Part as “the annual general levy”).
(2)Each relevant professional organisation—
(a)must secure the collection by it, from all of the persons falling within the categories referred to in paragraphs (a) to (d) of subsection (1) as respects whom it is the relevant professional organisation, of the annual general levy due by them;
(b)must pay to the Commission a sum representing the total amount which falls to be collected by it under paragraph (a) in respect of each financial year.
(3)Any—
(a)sum due to the Commission under subsection (2)(b);
(b)interest due on any such sum at such rate as may be specified by the Scottish Ministers by order from the date the sum is due under rules made under section 32(1) until it is paid,
may be recovered by it (as a debt) from the relevant professional organisation which is liable under that subsection to pay the sum.
(4)A relevant professional organisation may recover (as a debt), from any person falling within the categories referred to in paragraphs (a) to (d) of subsection (1) as respects whom it is the relevant professional organisation—
(a)any sum due by the person to the Commission under that subsection;
(b)any interest due on any such sum at such rate as may be specified by the Scottish Ministers by order from the date the sum is due under rules made under section 32(1) until it is paid.
(5)If any person who is liable under subsection (1) to pay the annual general levy fails to pay any amount of the levy, or pays any such amount late, the failure or late payment may be treated as professional misconduct or unsatisfactory professional conduct.