Notice to persons liable of amount payable
56 Notice to persons liable of amount payable
The Minister may serve notice on each person who is primarily liable under section 55 setting out—
the amount, or amounts, payable to the Minister by the person under section 55(1); and
a brief statement of the manner in which the amount or amounts was or were determined; and
the amount (if any) by which the amount determined in accordance with the regulations under section 48 has been increased or reduced pursuant to section 49.
The notice must state that the amount, or amounts, may be paid in equal quarterly instalments and must set out the days on or before which each instalment is payable.
The first instalment is payable on or before 1 November of the contribution year or on or before the expiration of the period of 30 days following service of the notice whichever is the later.
The other instalments are payable on or before 1 February, 1 May and 1 August respectively in the contribution year.
However, despite subsections (2),
and
, the amount, or amounts, payable to the Minister in respect of the 2000/2001 contribution year will be payable in equal instalments on or before the dates fixed by the Minister for the purpose and specified in the notice (the date for payment of the first instalment being not less than 30 days after the date on which the notice is issued).
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