24.This section sets out the arrangements by which persons liable to pay a levy must submit returns stating the number of chargeable cattle, sheep and pigs, giving whatever information is required and in whatever format is required as might be determined by the direction of Welsh Ministers.
25.The section provides that the nature, timing and content of any such returns can be altered and amended as necessary.
26.It also provides for situations where returns are due from persons liable to pay levy but they do not submit them, in this case any such persons may be given an estimate (in writing) of the expected number of animals that levy must be paid on. They then have 28 days to provide a correct and accurate return in the required format otherwise they must pay whatever levy is necessary based on the estimate they have been given.