4 Supplementary provisions.
(1)
Payments on account shall become due on the date or dates specified in the notice of determination and shall be recoverable by the Levy Board as a debt due to the Board, save that—
(a)
where the date or first date specified in the notice of determination falls within the period allowed for appealing under subsection (1) of section 2 above, the payment or first payment shall become due at the expiration of that period; and
(b)
where the F1person on whom the notice is served appeals under that subsection, any payments which become due before the determination or abandonment of the appeal shall become due on the determination or abandonment of the appeal.
(2)
Where the amount paid on account of the levy by a F2person in any levy period exceeds the amount assessed by the Levy Board as payable by him by way of the levy in respect of that period, the Board shall repay the excess to the F2person when they issue the notice of assessment and, if a further excess arises on a reduction of the assessment on appeal, shall repay that further excess to the F2person within fourteen days of the determination of the appeal.
(3)
If, otherwise than with the consent in writing of the F3person concerned or—
(a)
for the purposes of this Act or of a report of any proceedings before an appeal tribunal under section 2 above; or
(b)
for the purposes of, or of a report of—
F4(ii)
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(iii)
any criminal proceedings,
any person to whom this subsection applies discloses to any other person in such a manner as to identify the F3person concerned any information concerning that F3person obtained through the exercise of any functions under this Act, he shall be liable on summary conviction to a fine not exceeding F5level 4 on the standard scale.
(4)
Subsection (3) above applies to any person who is a member, officer or servant of the Levy Board F6... or an appeal tribunal established in pursuance of section 29 of the Act of 1963, or who is consulted by the members of the Levy Board in pursuance of this Act.
(5)
Any notice issued under this Act in the case of any F7person may be served on him either by serving it on him personally or by sending it to him by post at his usual or last known residence or place of business in the United Kingdom or, if the F7person is a company, at the company’s registered office.
(6)
The Act of 1963 and the Act of 1969 shall have effect subject to the amendments specified in the Schedule to this Act, being amendments consequential upon the provisions of this Act.