(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 it is amended by entitled to under section 50SA No. 2/1999 s. 8(1)(b). or 50SAA in respect of the financial year; and (iii) the amount of the rebate that the licence S. 50SB(5) (b)(iii) holder calculates he, she or it is entitled inserted by to under section 50SAB in respect of No. 49/2000 s. 21(2). the April–June quarter; and (c) if the result is a positive amount, pay that amount to the Authority. 50SC Refunds by the Authority S. 50SC inserted by No. 65/1996 (1) If the calculation required by section 50SB(5) in s. 13. respect of a premises results in a negative amount, the Authority must refund the amount the holder of the licence has overpaid in respect of the
(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 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 S. 50SB(5) (b)(iii) inserted by No. 49/2000 s. 21(2). (iii) the amount of the rebate that the licence holder calculates he, she or it is entitled to under section 50SAB in respect of the April–June quarter; and (c) if the result is a positive amount, pay that amount to the Authority. S. 50SC inserted by No. 65/1996 s. 13. 50SC Refunds by the Authority (1) If the calculation required by section 50SB(5) in respect of a premises results in a negative amount, the Authority must refund the amount the holder of the licence has overpaid in respect of the
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