s. 50SC (2) In calculating an amount under subsection (1), the S. 50SB(2) holder of the licence— amended by No. 2/1999 (a) must not take into account any rebate that he, s. 8(1)(b), substituted by she or it is entitled to under section 50SA No. 49/2000 or 50SAA; but s. 21(1). (b) must deduct the rebate that he, she or it is entitled to under section 50SAB. (3) The holder of the licence must pay to the Authority the amount of landfill levy calculated under subsection (1) for— (a) the July–September quarter on or before 31 December; (b) the October–December quarter on or before 31 March; (c) the January–March quarter on or before 30 June. (4) The holder of the licence must ensure that any payment made under subsection (3) is accompanied by details of how the amount of the payment was calculated. (5) On or before 30 September each year, the holder of the licence must— (a) calculate the amount of landfill levy that is payable in respect of waste deposited at the premises for the last financial year; and (b) deduct from that amount— (i) the instalment payments made under subsection (3); and (ii) the amount of the rebates that the S. 50SB(5) (b)(ii) licence holder calculates he, she or amended by it is entitled to under section 50SA No. 2/1999 s. 8(1)(b). or 50SAA in respect of the financial year; and
S. 50SB(2) amended by No. 2/1999 s. 8(1)(b), substituted by No. 49/2000 s. 21(1). (2) In calculating an amount under subsection (1), the holder of the licence— (a) must not take into account any rebate that he, she or it is entitled to under section 50SA or 50SAA; but (b) must deduct the rebate that he, she or it is entitled to under section 50SAB. (3) The holder of the licence must pay to the Authority the amount of landfill levy calculated under subsection (1) for— (a) the July–September quarter on or before 31 December; (b) the October–December quarter on or before 31 March; (c) the January–March quarter on or before 30 June. (4) The holder of the licence must ensure that any payment made under subsection (3) is accompanied by details of how the amount of the payment was calculated. (5) On or before 30 September each year, the holder of the licence must— (a) calculate the amount of landfill levy that is payable in respect of waste deposited at the premises for the last financial year; and (b) deduct from that amount— s. 50SC (i) the instalment payments made under subsection (3); and S. 50SB(5) (b)(ii) amended by No. 2/1999 s. 8(1)(b). (ii) the amount of the rebates that the licence holder calculates he, she or it is entitled to under section 50SA or 50SAA in respect of the financial year; and