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Levy.
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23.—(1) For the purpose of meeting expenses properly incurred by the Commission in the discharge of its functions under this Act, the Commission shall make regulations imposing a levy (“levy”), to meet but not to exceed the estimated operating costs and expenses of the Commission, to be paid each year beginning with such year as specified in the regulations on such classes of undertakings as may be specified by the Commission in the regulations.
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(2) Levy shall be payable to the Commission at such time and at such rates as may be prescribed in regulations by the Commission and different rates may be prescribed in respect of different classes of undertaking liable to pay levy.
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(3) The Commission may make regulations to provide for the following—
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(a) the keeping of records and the making of returns by persons liable to pay levy,
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(b) the collection and recovery of levy, and
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(c) such other matters as are necessary or incidental to the procurement of the payment of levy.
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(4) An increase in levy may only take effect in the year after the year in which the increase is made in regulations.
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(5) The Commission may recover, as a simple contract debt in any court of competent jurisdiction, from the person by whom it is payable any amount due and owing to it under this section.
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(6) Every regulation made by the Commission under this section shall be laid before each House of the Oireachtas as soon as may be after it is made and, if a resolution annulling the regulation is passed by either such House within the next 21 days on which that House has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
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(7) The Commission shall ensure that its own costs of operations are kept to a minimum and are not excessive.
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