Córas Beostoic agus Feola (Amendment) Act, 1988
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Estimation of amount of levy payable in certain cases. |
9.—(1) Where, in the opinion of the Board, levy is payable by a person for a levy period falling before, after or partly before and partly after the passing of this Act and the person fails to furnish to the Board within the period specified in section 29 (2) of the Principal Act a return of the amount of levy so payable— | |
(a) the Board may estimate the amount so payable and serve on the person a notice specifying the amount so estimated, | ||
(b) the amount so specified shall be deemed to be the amount of levy payable by the person for the levy period and shall be payable by him to the Board upon the expiration of the period of 14 days from the date of the service of the notice on the person unless, within that period, he shows, to the satisfaction of the Board, either that no levy, or an amount of levy other than the amount so specified, is payable for the levy period, | ||
(c) where the person shows that an amount of levy other than the amount specified in the notice under paragraph (a) of this subsection is payable for the levy period, the amount so shown shall be payable by the person forthwith to the Board and any amount of levy in excess of the amount so shown that the person has paid to the Board under this section shall be repaid by the Board to the person, and | ||
(d) where, at any time after the sending to the person of the notice referred to in paragraph (a) of this subsection, the Board becomes satisfied that an amount of levy other than the amount specified in the notice is payable by the person, it may send to the person a notice specifying the first-mentioned amount and the notice under this paragraph shall be deemed to be in substitution for the notice referred to in the said paragraph (a), and paragraphs (b) and (c) of this subsection shall apply and have effect accordingly in relation to it, and any amount paid to the Board on foot of the notice referred to in the said paragraph (a) shall be deemed to have been paid on foot of the notice under this paragraph. | ||
(2) A notice authorised by this section to be served on a person by the Board may be served— | ||
(a) if the person is an individual— | ||
(i) by delivering it to him, or | ||
(ii) by sending it to him by post addressed to him at his usual or last known place of residence or business, or | ||
(iii) by leaving it for him at that place, | ||
(b) if the person is a body corporate or an unincorporated body of persons, by sending it to the body by post to, or addressing it to and leaving it at, in the case of a company, its registered office (within the meaning of the Companies Act, 1963 ) and, in any other case, its principal place of business. |