(1) For sections 110 and 111 of the Management Act, the levy amount must be paid as 3 equal instalments as follows:
(a) the first instalment is due and payable on 11 February 2013;
(b) the second instalment is due and payable on 8 April 2013;
(c) the third instalment is due and payable on 3 June 2013.
(2) However:
(a) if a dealing occurs on or after 14 January 2013 and before 11 February 2013 that would, but for subsection 46 (2) of the Management Act, have the effect of transferring the leviable ETBF SFR, the first instalment becomes due and payable on the earlier of:
(i) 11 February 2013; and
(ii) the day before the day an application is made to register the transfer under section 46 of the Management Act; and
(b) if a dealing occurs on or after 11 March 2013 and before 8 April 2013 that would, but for subsection 46 (2) of the Management Act, have the effect of transferring the leviable ETBF SFR, the second instalment becomes due and payable on the earlier of:
(i) 8 April 2013; and
(ii) the day before the day an application is made to register the transfer under section 46 of the Management Act; and
(c) if a dealing occurs on or after 30 April 2013 and before 3 June 2013 that would, but for subsection 46 (2) of the Management Act, have the effect of transferring the leviable ETBF SFR, the third instalment becomes due and payable on the earlier of:
(i) 3 June 2013; and
(ii) the day before the day an application is made to register the transfer under section 46 of the Management Act.
Note Section 7 of the Levy Act provides that levy in respect of a fishing permit or SFR is payable by the person who is the holder of the fishing permit or SFR, at the time at which the levy is due and payable.