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Levy.
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33.— (1) For the purpose of meeting expenses properly incurred by the Authority, the Contract Awards Committee and the Compliance Committee in the performance of their functions, the Authority shall make an order imposing a levy on public service broadcasters and broadcasting contractors.
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(2) Whenever a levy order is made there shall be paid to the Authority by public service broadcasters and each broadcasting contractor such amount as shall be appropriate having regard to the terms of the levy order.
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(3) The Authority may make separate levy orders for public service, commercial and community broadcasters and for particular classes of broadcasting contractors.
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(4) A levy order shall provide for the collection, payment and administration of a levy, including all or any of the following—
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(a) the method of calculation of the levy,
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(b) the times at which payment will be made and the form of payment,
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(c) the keeping, inspection and provision of records relating to the levy, and
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(d) any exemptions, deferrals or refunds of the levy.
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(5) Any surplus of levy income over the expenses incurred by the Authority in the discharge of its functions relevant to that levy in a particular financial year shall either—
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(a) be retained by the Authority to be offset against levy obligations for the subsequent year, or
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(b) be refunded proportionately to the providers of broadcasting services on whom the levy is imposed.
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(6) The Authority may recover as a simple contract debt in any court of competent jurisdiction a levy from any person by whom it is payable.
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(7) (a) A levy order shall be laid before each House of the Oireachtas by the Authority as soon as may be after it is made.
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(b) Either House of the Oireachtas may, by resolution passed within 21 sitting days after the day on which a levy order was laid before it in accordance with paragraph (a), pass a resolution annulling the order.
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(c) The annulment under paragraph (b) of a levy order takes effect immediately on the passing of the resolution concerned but does not affect anything that was done under the order before the passing of the resolution.
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(8) In this section “ levy order ” means an order imposing a levy under subsection (1).
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