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DAIRY PRODUCE ACT 1986 No. 54 of 1986 - SECT 61
Time for payment of milk fat levies
61. (1) Each milk fat levy becomes due and payable on the expiration of the
relevant period in respect of that levy after the last day of the month in
which the relevant dairy produce upon the milk fat content of which the levy
is imposed is sold by the producer of that relevant dairy produce.
(2) In sub-section (1), the reference to the relevant period, in respect of a
milk fat levy, is a reference to-
(a) in the case of a milk fat levy (other than the market support levy
that is payable in circumstances to which regulations in force for the
purposes of paragraph (b) apply)-the period of 28 days; and
(b) in the case of the market support levy that is payable upon the milk
fat content of particular relevant dairy produce that is prescribed in
the regulations-the period, being a period in excess of 28 days, that
is prescribed in relation to the market support levy that is so
payable.
(3) In this section, a reference to a milk fat levy or a market support levy
does not include an amount of penalty (if any) payable under section 63 in
respect of that levy.
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