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Returns by and fees payable by registered persons.
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15.—(1) Every person who was, during the whole or any part of any accounting period which falls within the preliminary period, registered in the register of minor curers in respect of any premises shall do both of the following things, that is to say:—
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(a) send by post to the Minister not later than seven days after the expiration of such accounting period a return, in the prescribed form, showing the number of carcases used for the production of bacon during such accounting period at such premises, and
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(b) pay to the Minister, in accordance with this section, a fee (in this section referred to as a minor curer's fee) calculated at the rate of two shillings for every carcase used for the production of bacon during such accounting period at such premises.
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(2) Every person who was, during the whole or any part of any accounting period, registered in the register of pork butchers in respect of any premises shall do both of the following things, that is to say:—
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(a) send by post to the Minister not later than seven days after the expiration of such accounting period a return, in the prescribed form, showing the quantity (in terms of hundredweights) of pork used for the production of bacon during such accounting period at such premises, and the quantity (in terms of hundredweights) of pork sold as fresh pork during such accounting period, at such premises, and
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(b) pay to the Minister, in accordance with this section, a fee (in this section referred to as a pork butcher's fee) calculated at the rate of two shillings for every hundredweight of pork used for the production of bacon during such accounting period at such premises.
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(3) Where—
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(a) a person is, at the commencement of any accounting period, registered in any register kept in pursuance of this Part of this Act in respect of any premises, and
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(b) another person claiming through such first-mentioned person is, at the expiration of such accounting period, registered in such register in respect of such premises, such last-mentioned person shall for the purposes of the two immediately preceding sub-sections be deemed to have been registered in such register in respect of such premises during the whole of such accounting period.
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(4) As soon as may be after the seventh day after the expiration of every accounting period which falls within the preliminary period, the Minister shall make, in respect of every person who was, during such period or any part thereof, registered in the register of minor curers in respect of any premises and who used for the production of bacon any carcases during such period at such premises (whether such person has or has not made the return required by sub-section (1) of this section), a certificate (in this section referred to as a certificate of indebtedness) certifying the amount of the minor curer's fee payable by such person for such period.
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(5) As soon as may be after the seventh day after the expiration of every accounting period the Minister shall make, in respect of every person who was, during such period or any part thereof, registered in the register of pork butchers in respect of any premises and who used for the production of bacon any pork during such period at such premises (whether such person has or has not made the return required by sub-section (2) of this section), a certificate (in this section also referred to as a certificate of indebtedness) certifying the amount of the pork butcher's fee payable by such person for such period.
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(6) Every certificate of indebtedness shall be prima facie evidence of all matters purported to be certified therein, and any document purporting to be a certificate of indebtedness issued under this section shall, on production thereof in any proceedings to recover the amount thereby certified to be payable, be deemed, until the contrary is proved, to be a certificate of indebtedness duly issued under this section and shall be admitted in evidence accordingly.
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(7) Whenever the Minister makes a certificate of indebtedness he shall cause a copy of such certificate to be served on the person to whom such certificate relates, and thereupon the amount of the fee stated in such certificate shall become and be payable by such person to the Minister within seven days after such service of such certificate and shall, at the expiration of such seven days, be recoverable by the Minister from such person as a simple contract debt in any court of competent jurisdiction.
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(8) If any person—
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(a) fails to make any return which he is required by this section to make, or
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(b) makes any such return which is false or misleading in any material respect, such person shall be guilty of an offence under this section and shall be liable on summary conviction thereof to a fine not exceeding fifty pounds.
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(9) Every fee paid to or recovered by the Minister under this section shall be paid into or disposed of for the benefit of the Exchequer in such manner as the Minister for Finance may direct.
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(10) For the purposes of this section the month commencing on the appointed day and every subsequent month shall be an accounting period.
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