Payment of net proceeds of the charge to the Department of the EnvironmentN.I.
This section has no associated Explanatory Memorandum
8.—(1) A seller shall pay to the Department the net proceeds of the charge for each relevant period within 28 days of the end of that period.
(2) Payment of the net proceeds of the charge shall not be received by the Department until the Department has cleared funds for the full amount.
(3) Any amount of the net proceeds due to the Department if unpaid may be recovered by the Department as a civil debt.
(4) In this regulation the relevant period is—
(a)the period starting on the date on which these Regulations come into operation and ending on 30th June 2013; and thereafter the three month period ending 30th September, 31st December, 31st March or 30th June in each reporting year; or
(b)such other period as the Department may determine.