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Estimates

7.—(1) If any person liable to pay levy fails to notify Quality Meat Scotland by the date specified in Schedule 3, Quality Meat Scotland may estimate the amount that should have been notified, and notify the person of the estimate.

(2) Any person failing to make a return within 28 days of notification of the estimate becomes liable to pay levy on that estimate.

(3) Quality Meat Scotland may provide that a higher rate of levy is payable on the estimated amount, but that higher rate may not exceed the maximum rates provided for in Schedule 3.