Uimhir 23 de 1988

AN tACHT UM AN gCÓRAS BEOSTOIC AGUS FEOLA (LEASÚ), 1988

RIAR NA nALT

Uimhir 23 de 1988

AN tACHT UM AN gCÓRAS BEOSTOIC AGUS FEOLA (LEASÚ), 1988

[An tiontú oifigiúil]

An Príomh-Acht.

1.—San Acht seo ciallaíonn “an Príomh-Acht” an tAcht um an gCóras Beostoic agus Feola, 1979.

Leasú ar alt 1 den Phríomh-Acht.

2.—Leasaítear leis seo alt 1 den Phríomh-Acht—

(a) tríd an míniú seo a leanas a chur in ionad an mhínithe ar “beostoc”:

“ciallaíonn ‘beostoc’ bó-ainmhithe, caoirigh agus muca agus cibé speicis eile ainmhithe a shonróidh an tAire ó am go ham le rialacháin;”

agus

(b) tríd an míniú seo a leanas a chur in ionad an mhínithe ar “feoil”:

“ciallaíonn ‘feoil’ an fheoil, an scartach agus na seachtháirgí (gan olann a áireamh) ó mharú bó-ainmhithe, caorach agus muc agus cibé speicis eile ainmhithe, agus cibé táirgí, a shonróidh an tAire ó am go ham le rialacháin;”.

Leasú ar alt 6 den Phríomh-Acht.

3.—Leasaítear leis seo alt 6 den Phríomh-Acht—

(a) trí “aon ghnáthchomhalta dhéag nó cibé líon gnáthchomhaltaí is mó ná sin a shonróidh an tAire ó am go ham le rialacháin.” a chur in ionad “naonúr gnáthchomhalta.” i bhfo-alt (1),

(b) trí “ceathrar, nó cibé líon daoine is mó ná sin a shonróidh an tAire ó am go ham le rialacháin,” a chur in ionad “triúr”, agus trí “beostoic” a chur in ionad “bó-ainmhithe agus caorach”, i mír (b) d'fho-alt (3),

(c) trí “triúr, nó cibé líon daoine is mó ná sin a shonróidh an tAire ó am go ham le rialacháin,” a chur in ionad “beirt” i mír (c) d'fho-alt (3),

(d) trí “duine amháin, nó cibé líon daoine is mó ná sin a shonróidh an tAire ó am go ham le rialacháin,” a chur in ionad “duine” i mír (d) d'fho-alt (3), agus

(e) trí “duine amháin, nó cibé líon daoine is mó ná sin a shonróidh an tAire ó am go ham le rialacháin,” a chur in ionad “duine”, agus trí “beostoic” a chur in ionad “bó-ainmhithe agus caorach beo”, i mír (e) d'fho-alt (3),

agus tá an fo-alt sin (1) agus na míreanna sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.

Leasú ar alt 28 den Phríomh-Acht.

4.—Leasaítear leis seo alt 28 den Phríomh-Acht—

(a) tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):

“(2) Is é méid an tobhaigh is iníoctha faoin alt seo—

(a) i ndáil le bó-ainmhithe, £1.50 an t-ainmhí,

(b) i ndáil le caoirigh, 20p an t-ainmhí,

(c) i ndáil le muca, 20p an t-ainmhí,

(d) i ndáil le haon speiceas eile ainmhí arb iníoctha tobhach i ndáil leis, cibé méid in aghaidh an ainmhí a shonróidh an tAire le hordú.”,

(b) trí “nó a shonraítear le hordú faoi mhír (d) den fho-alt sin” a chur isteach i bhfo-alt (3), i ndiaidh “fo-alt (2) den alt seo”, agus

(c) trí “d'athrú ráta an tobhaigh is iníoctha” a scriosadh as fo-alt (4),

agus tá na fo-ailt sin (3) agus (4), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.

Leasú ar alt 29 den Phríomh-Acht.

5.—Leasaítear leis seo alt 29 den Phríomh-Acht trí na fo-ailt seo a leanas a chur in ionad fho-alt (3):

“(3) Aon duine a mhainneoidh forálacha fho-alt (2) den alt seo a chomhlíonadh beidh sé ciontach i gcion agus dlífear—

(a) ar é a chiontú go hachomair,—

(i) fíneáil nach mó ná £1,000 a chur air, agus

(ii) fíneáil nach mó ná £50 sa ló a chur air in aghaidh gach lae a leanfar den mhainneachtain gan an tuairisceán dá dtagraítear san fho-alt sin (2) a sholáthar tar éis an tréimhse ceithre lá dhéag dá dtagraítear san fho-alt sin a bheith caite nó, de réir mar a bheidh, a mbeidh tobhach is ábhar don chion fós gan íoc tar éis an tréimhse sin a bheith caite,

ar choinníoll, áfach, nach mó na fíneálacha san iomlán ná £1,000, nó

(b) ar é a chiontú ar díotáil, fíneáil nach mó ná £10,000 a chur air mar aon le fíneáil nach mó ná £500 sa ló in aghaidh gach lae a leanfar den mhainneachtain gan an tuairisceán dá dtagraítear san fho-alt sin (2) a sholáthar tar éis an tréimhse ceithre lá dhéag dá dtagraítear san fho-alt sin a bheith caite nó, de réir mar a bheidh, a mbeidh tobhach is ábhar don chion fós gan íoc tar éis an tréimhse sin a dúradh a bheith caite.

(3A) Féadfaidh an Bord cion achomair faoin alt seo a thionscnamh agus a thabhairt ar aghaidh.”.

Leasú ar alt 31 den Phríomh-Acht.

6.—Leasaítear leis seo alt 31 den Phríomh-Acht trí na fo-ailt seo a leanas a chur isteach ann:

“(2) Aon taifead a bheidh á choimeád ag duine de bhun fho-alt (1) den alt seo agus a bheidh faoina chumhacht nó faoina urláimh agus, i gcás aon taifead den sórt sin a bheith tugtha ag an duine do dhuine eile, aon chóip den taifead sin a bheidh faoi chumhacht nó faoi urláimh an duine chéadluaite, coinneofar faoina chumhacht nó faoina urláimh é nó í go ceann tréimhse 4 bliana ó dháta an idirbhirt is déanaí lena mbaineann an taifead:

Ar choinníoll nach mbeidh feidhm ag an alt seo maidir le taifid chuideachta a bheidh diúscartha de réir alt 305 (1) d'Acht na gCuideachtaí, 1963.

(3) Aon duine a sháróidh fo-alt (1) nó (2) den alt seo beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, fíneáil nach mó ná £1,000 nó, de rogha na cúirte, príosúnacht ar feadh téarma nach faide ná 6 mhí, nó iad araon, a chur air.”.

Cumhachtaí oifigeach údaraithe.

7.—Leasaítear leis seo an Príomh-Acht tríd an alt seo a leanas a chur isteach i ndiaidh alt 31:

“31A.—(1) San alt seo ciallaíonn ‘oifigeach údaraithe’ duine atá údaraithe i scríbhinn ag an mBord chun na cumhachtaí a thugtar leis an alt seo a fheidhmiú chun críocha an Achta seo.

(2) D'fhonn aon fhaisnéis a fháil is gá nó is fóirsteanach chun go muirearódh nó go dtoibheodh an Bord tobhach agus go n-íocfaí tobhach leis an mBord, nó d'fhonn a fháil amach an bhfuil forálacha ailt 29 agus 31 den Acht seo á gcomhlíonadh, féadfaidh oifigeach údaraithe, ar a údarú a thabhairt ar aird má iarrtar sin air—

(a) dul isteach gach tráth réasúnach in áitreabh a gcreideann sé le réasún go ndéanann duine a dhlíonn tobhach a íoc gnó onnmhairithe feola nó beostoic, nó gnó maraithe beostoic, a sheoladh ann nó taifid a bhaineann le gnó den sórt sin a choimeád ann,

(b) an t-áitreabh a iniúchadh, cuardach a dhéanamh le haghaidh aon taifid a bhaineann le tobhach nó leis an ngnó maraithe nó onnmhairithe feola nó beostoic,

(c) a cheangal ar aon duine a gheofar san áitreabh aon taifid den sórt sin a bheidh faoina chumhacht nó faoina urláimh a thabhairt ar aird dó agus cóipeanna a dhéanamh d'aon taifid den sórt sin nó sleachta a thógáil astu, nó iad a thabhairt chun siúil agus a choinneáil go ceann cibé tréimhse a bheidh réasúnach chun iad a scrúdú nó chun críocha aon imeachtaí i ndáil le cion faoin Acht seo, nó i ndáil le tobhach is iníoctha faoin Acht seo a ghnóthú, agus

(d) a cheangal ar aon duine den sórt sin cibé faisnéis a bheidh ag teastáil le réasún uaidh i ndáil le haon ghnó a sheoltar san áitreabh, agus aon taifid den chineál a dúradh a bheidh faoina chumhacht nó faoina urláimh, a thabhairt dó.

(3) Aon duine a choiscfidh nó a bhacfaidh oifigeach údaraithe agus é ag feidhmiú cumhachta nó nach ndéanfaidh de réir ceanglais faoin alt seo gan leithscéal réasúnach a bheith aige, nó a dhéanfaidh, i gcomhlíonadh airbheartaithe ceanglais den sórt sin, faisnéis is eol dó a bheith bréagach nó míthreorach i bponc ábhartha a thabhairt d'oifigeach údaraithe, beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, fíneáil nach mó ná £1,000 nó, de rogha na cúirte, príosúnacht ar feadh téarma nach faide ná 6 mhí, nó iad araon, a chur air.”.

Cionta ag stiúrthóirí, etc., de chuid comhlachtaí corpraithe.

8.—Déantar leis seo an Príomh-Acht a leasú tuilleadh tríd an alt seo a leanas a chur isteach i ndiaidh alt 31A (a chuirtear isteach leis an Acht seo):

“31B.—(1) I gcás cion faoin Acht seo a bheith déanta ag comhlacht corpraithe agus go gcruthófar go ndearnadh é le toiliú nó le cúlcheadú, nó gur inchurtha é i leith aon fhaillí ar thaobh, aon duine is stiúrthóir, bainisteoir, rúnaí nó oifigeach eile de chuid an chomhlachta chorpraithe sin, nó duine a d'airbheartaigh a bheith ag gníomhú in aon cháil den sórt sin, beidh an duine sin, chomh maith leis an gcomhlacht corpraithe, ciontach sa chion sin agus dlífear imeachtaí a thionscnamh ina aghaidh agus é a phionósú dá réir sin.

(2) Más iad comhaltaí comhlachta chorpraithe a dhéanann bainisteoireacht ar a ghnóthaí, beidh feidhm ag fo-alt (1) den alt seo i ndáil le gníomhartha agus mainneachtana comhalta i dtaca lena fheidhmeanna bainisteoireachta ionann is dá mba stiúrthóir nó bainisteoir de chuid an chomhlachta chorpraithe é.”.

Méid an tobhaigh is iníoctha i gcásanna áirithe a mheas.

9.—(1) Más rud é, i dtuairim an Bhoird, gurb iníoctha tobhach ag duine in aghaidh tréimhse tobhaigh a thiteann roimh dháta an Achta seo a rith nó tar éis an dáta sin, nó a thiteann roimh an dáta sin, go páirteach, agus tar éis an dáta sin, go páirteach, agus go mainneoidh an duine tuairisceán ar mhéid an tobhaigh is iníoctha amhlaidh a thabhairt don Bhord laistigh den tréimhse a shonraítear in alt 29 (2) den Phríomh-Acht—

(a) féadfaidh an Bord an méid is iníoctha amhlaidh a mheas agus fógra ag sonrú an méid a bheidh measta amhlaidh a sheirbheáil ar an duine,

(b) measfar gurb é an méid a bheidh sonraithe amhlaidh méid an tobhaigh is iníoctha ag an duine in aghaidh na tréimhse tobhaigh agus beidh sé iníoctha aige leis an mBord ar an tréimhse 14 lá ó dháta seirbheála an fhógra ar an duine a bheith caite, mura rud é, laistigh den tréimhse sin, go suífidh sé chun sástacht an Bhoird nach bhfuil tobhach ar bith, nó go bhfuil méid tobhaigh seachas an méid a bheidh sonraithe amhlaidh, iníoctha in aghaidh na tréimhse tobhaigh,

(c) i gcás go suífidh an duine go bhfuil méid tobhaigh seachas an méid a bheidh sonraithe san fhógra faoi mhír (a) den fho-alt seo, iníoctha in aghaidh na tréimhse tobhaigh, beidh an méid a shuífear amhlaidh iníoctha láithreach ag an duine leis an mBord agus déanfaidh an Bord aon mhéid tobhaigh de bhreis ar an méid a shuífear amhlaidh a bheidh íoctha ag an duine leis an mBord faoin alt seo a aisíoc leis an duine, agus

(d) más rud é, tráth ar bith tar éis dó an fógra dá dtagraítear i mír (a) den fho-alt seo a chur chuig an duine, gur deimhin leis an mBord go bhfuil méid tobhaigh seachas an méid a bheidh sonraithe san fhógra iníoctha ag an duine, féadfaidh an Bord fógra ina sonrófar an méid céadluaite a chur chuig an duine agus measfar gur fógra in ionad an fhógra dá dtagraítear sa mhír sin (a) an fógra faoin mír seo, agus beidh feidhm agus éifeacht i ndáil leis ag míreanna (b) agus (c) den fho-alt seo dá réir sin, agus measfar, maidir le haon mhéid a bheidh íoctha leis an mBord ar scór an fhógra dá dtagraítear sa mhír sin (a), gur ar scór an fhógra faoin mír seo a íocadh é.

(2) Aon fhógra a n-údaraítear leis an alt seo don Bhord é a sheirbheáil ar dhuine, féadfar é a sheirbheáil air—

(a) más pearsa aonair an duine—

(i) trína sheachadadh air, nó

(ii) trína sheoladh leis an bpost chuige ag a ghnátháit chónaithe nó ghnó, nó ag an áit chónaithe nó ghnó is deireanaí is eol a bheith aige, nó

(iii) trína fhágáil dó ag an áit sin,

(b) más comhlacht corpraithe, nó comhlacht neamhchorpraithe daoine, an duine, trína chur chuig an gcomhlacht leis an bpost, i gcás cuideachta, chuig a hoifig chláraithe (de réir bhrí Acht na gCuideachtaí, 1963) agus, in aon chás eile, chuig a phríomháit ghnó, nó trína dhíriú chuig an oifig nó an áit sin agus a fhágáil san oifig nó san áit sin.

Fianaise in imeachtaí chun tobhach a ghnóthú.

10.—In aon imeachtaí, aon deimhniú a airbheartaíonn a bheith sínithe ag oifigeach don Bhord agus a deir go bhfuil méid sonraithe i leith tobhaigh dlite agus iníoctha ag duine sonraithe leis an mBord, nó nár sholáthraigh duine sonraithe tuairisceán don Bhord faoi alt 29 den Phríomh-Acht i ndáil le tréimhse shonraithe tobhaigh, nó nár sholáthraigh sé an tuairisceán sin laistigh den tréimhse a bheidh sonraithe san alt sin, beidh sé ina fhianaise, mura suífear a mhalairt, ar na fíorais a bheidh sonraithe sa deimhniú agus measfar an deimhniú a bheith sínithe ag oifigeach don Bhord mura suífear a mhalairt.

Rialacháin.

11.—Aon uair a bheartaítear rialacháin a dhéanamh faoin bPríomh-Acht (cé is moite d'alt 29), leagfar dréacht de na rialacháin faoi bhráid gach Tí den Oireachtas agus ní dhéanfar na rialacháin go dtí go mbeidh rún ag ceadú an dréachta rite ag gach Teach acu sin.

Gearrtheideal, comhlua, forléiriú agus tosach feidhme.

12.—(1) Féadfar an tAcht um an gCóras Beostoic agus Feola (Leasú), 1988, a ghairm den Acht seo.

(2) Féadfar na hAchtanna um an gCóras Beostoic agus Feola, 1979 agus 1988, a ghairm den Phríomh-Acht agus den Acht seo le chéile.

(3) Déanfar an Príomh-Acht agus an tAcht seo a fhorléiriú le chéile mar aon ní amháin.

(4) Tiocfaidh an tAcht seo i ngníomh an 1ú lá de Lúnasa, 1988.

Number 23 of 1988

CÓRAS BEOSTOIC AGUS FEOLA (AMENDMENT) ACT, 1988

ARRANGEMENT OF SECTIONS

Number 23 of 1988

CÓRAS BEOSTOIC AGUS FEOLA (AMENDMENT) ACT, 1988

Principal Act.

1.—In this Act “the Principal Act” means the Córas Beostoic agus Feola Act, 1979.

Amendment of section 1 of Principal Act.

2.—Section 1 of the Principal Act is hereby amended by—

(a) the substitution of the following definition for the definition of “livestock”:

“‘livestock’ means bovine animals, sheep and pigs and such other species of animals as may be specified from time to time by the Minister by regulations;”

and

(b) the substitution of the following definition for the definition of “meat”:

“‘meat’ means the meat, offal and by-products (excluding wool) in the slaughter of bovine animals, sheep and pigs and such other species of animals and such products as may be specified from time to time by the Minister by regulations;”.

Amendment of section 6 of Principal Act.

3.—Section 6 of the Principal Act is hereby amended by—

(a) the substitution in subsection (1) of “eleven ordinary members or such greater number of ordinary members as may be specified from time to time by the Minister by regulations.” for “nine ordinary members.”,

(b) the substitution in paragraph (b) or subsection (3) of “four persons of such greater number of persons as may be specified from time to time by the Minister by regulations” for “three persons” and “livestock” for “bovine animals and sheep”,

(c) the substitution in paragraph (c) of subsection (3) of “three persons or such greater number of persons as may be specified from time to time by the Minister by regulations” for “two persons”,

(d) the substitution in paragraph (d) of subsection (3) of “one person or such greater number of persons as may be specified from time to time by the Minister by regulations” for “one person”, and

(e) the substitution in paragraph (e) of subsection (3) of “one person or such greater number of persons as may be specified from time to time by the Minister by regulations” for “one person” and “livestock” for “live bovine animal and sheep”,

and the said subsection (1) and the said paragraphs, as so amended, are set out in the Table to this section.

TABLE

(1) The Board shall consist of the following members, that is to say, a chairman and eleven ordinary members or such greater number of ordinary members as may be specified from time to time by the Minister by regulations.

(b) four persons or such greater number of persons as may be specified from time to time by the Minister by regulations who shall represent the producers of livestock who shall be appointed by the Minister on the nomination of such organisations as the Minister considers to be representative of such producers,

(c) three persons or such greater number of persons as may be specified from time to time by the Minister by regulations who shall represent the meat export trade who shall be appointed by the Minister on the nomination of such organisations as the Minister considers to be representative of such export trade,

(d) one person or such greater number of persons as may be specified from time to time by the Minister by regulations who shall represent meat traders who sell meat by wholesale or retail for consumption in the State who shall be appointed by the Minister on the nomination of such organisations as the Minister considers to be representative of such traders,

(e) one person or such greater number of persons as may be specified from time to time by the Minister by regulations who shall represent the livestock export trade who shall be appointed by the Minister on the nomination of such organisations as the Minister considers to be representative of such export trade.

Amendment of section 28 of Principal Act.

4.—Section 28 of the Principal Act is hereby amended—

(a) by the substitution of the following subsection for subsection (2):

“(2) The amount of levy payable under this section shall be—

(a) in relation to bovine animals, £1.50 per animal,

(b) in relation to sheep, 20p per animal,

(c) in relation to pigs, 20p per animal,

(d) in relation to any other species of animal in relation to which levy is payable, such amount per animal as may be specified by the Minister by order.”,

(b) by the insertion in subsection (3), after “subsection (2) of this section” of “or specified by order under paragraph (d) of that subsection” and

(c) by the deletion in subsection (4) of “varying the rate of levy payable”,

and the said subsections (3) and (4), as so amended, are set out in the Table to this section.

TABLE

(3) Subject to subsection (4) of this section, the Minister may, by order vary the rate of levy prescribed by subsection (2) of this section or specified by order under paragraph (d) of that subsection.

(4) Whenever the Minister proposes to make an order under this section, a draft of the order shall be laid before each House of the Oireachtas and the order shall not be made until a resolution approving of the draft has been passed by each such House.

Amendment of section 29 of Principal Act.

5.—Section 29 of the Principal Act is hereby amended by the substitution of the following subsections for subsection (3):

“(3) A person who fails to comply with the provisions of subsection (2) of this section shall be guilty of an offence and shall be liable—

(a) on summary conviction, to—

(i) a fine not exceeding £1,000, and

(ii) a fine not exceeding £50 per day for each day on which the failure to furnish the return referred to in the said subsection (2) continues after the expiration of the period of fourteen days referred to in that subsection or, as the case may be, levy, the subject of the offence, remains unpaid after the expiration of that period,

provided, however, that the fines shall not exceed £1,000 in total, or

(b) on conviction on indictment, to a fine not exceeding £10,000 together with a fine not exceeding £500 per day for each day on which the failure to furnish the return referred to in the said subsection (2) continues after the expiration of the period of fourteen days referred to in that subsection or, as the case may be, levy, the subject of the offence, remains unpaid after the expiration of the period aforesaid.

(3A) A summary offence under this section may be brought and prosecuted by the Board.”.

Amendment of section 31 of Principal Act.

6.—Section 31 of the Principal Act is hereby amended by the insertion of the following subsections:

“(2) A record kept by a person pursuant to subsection (1) of this section that is in his power or control and, in the case of any such record that has been given by the person to another person, any copy thereof that is in the power or control of the first-mentioned person shall be retained in his power or control for a period of 4 years from the date of the latest transaction to which the record relates:

Provided that this section shall not apply to records of a company that have been disposed of in accordance with section 305 (1) of the Companies Act, 1963.

(3) A person who contravenes subsection (1) or (2) of this section shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or both.”.

Powers of authorised officers.

7.—The Principal Act is hereby amended by the insertion of the following section after section 31:

“31A.—(1) In this section ‘authorised officer’ means a person authorised in writing by the Board to exercise, for the purposes of this Act, the powers conferred by this section.

(2) An authorised officer may, for the purpose of obtaining any information that is necessary or expedient for the purposes of the charging and levying by, and the payment to, the Board of levy or of ascertaining whether the provisions of sections 29 and 31 of this Act are being complied with, on production of the officer's authorisation, if so required—

(a) at all reasonable times enter premises where he reasonably believes that a person liable to pay levy carries on the business of the export of meat or livestock or the slaughter of livestock or keeps records relating to such a business,

(b) inspect the premises, search for any records relating to levy or the business of the slaughter or export of meat or livestock,

(c) require any person found on the premises to produce to him any such records that are in his power or control and take copies of or extracts from or remove and retain any such records, for such period as may be reasonable for their examination or for the purposes of any proceedings in relation to an offence, or the recovery of levy payable, under this Act, and

(d) require any such person to give to him such information as he may reasonably require in relation to any business carried on on the premises and any such records as aforesaid that are in his power or possession.

(3) A person who obstructs or impedes an authorised officer in the exercise of a power or, without reasonable excuse, does not comply with a requirement under this section, or who in purported compliance with such a requirement gives information to an authorised officer that he knows to be false or misleading in a material respect shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,000 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or both.”.

Offences by directors etc. of bodies corporate.

8.—The Principal Act is hereby further amended by the insertion of the following section after section 31A (inserted by this Act):

“31B.—(1) Where an offence under this Act has been committed by a body corporate and is proved to have been committed with the consent or connivance of or to be attributable to any neglect on the part of a person, being a director, manager, secretary or other officer of that body corporate, or a person who was purporting to act in any such capacity, that person, as well as the body corporate, shall be guilty of that offence and be liable to be proceeded against and punished accordingly.

(2) Where the affairs of a body corporate are managed by its members, subsection (1) of this section shall apply in relation to the acts and defaults of a member in connection with his functions of management as if he were a director or manager of the body corporate.”.

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.

Evidence in proceedings for recovery of levy.

10.—In any proceedings, a certificate purporting to have been signed by an officer of the Board and stating that a specified amount in respect of levy is due and payable by a specified person to the Board or that a return under section 29 of the Principal Act in relation to a specified levy period was not furnished to the Board by a specified person or was not so furnished within the period specified in that section shall be evidence, unless the contrary is shown, of the facts specified in the certificate and the certificate shall be deemed to have been signed by an officer of the Board unless the contrary is shown.

Regulations.

11.—Where it is proposed to make regulations under the Principal Act (other than section 29), a draft of the regulations shall be laid before each House of the Oireachtas and the regulations shall not be made until a resolution approving of the draft shall have been passed by each such House.

Short title, collective citation, construction and commencement.

12.—(1) This Act may be cited as the Córas Beostoic agus Feola (Amendment) Act, 1988.

(2) The Principal Act and this Act may be cited together as the Córas Beostoic agus Feola Acts, 1979 and 1988.

(3) The Principal Act and this Act shall be construed together as one.

(4) This Act shall come into operation on the 1st day of August, 1988.