92Payment of duty by owner of cattle, sheep, goats or pigs

92 Payment of duty by owner of cattle, sheep, goats or pigs

S. 92(1) amended by No. 83/1998 s. 6(a)(b).

(1) If an owner of cattle or calves sells the cattle or calves or the carcases of those cattle otherwise than through an approved agent or to an approved agent who is purchasing the cattle, calves or carcases on the approved agent's own behalf, the owner must either personally or by his or her agent upon the sale—

S. 92(1)(a) amended by No. 84/2008 s. 32(1).

(a) write out or cause to be written out a statement setting out the number of cattle or calves or the carcases of cattle sold, the amount of the purchase money in respect of each calf or head of cattle or carcase sold and the date of sale and the amount of duty paid to the Commissioner of State Revenue under the Duties Act 2000;

S. 92(1)(b) amended by No. 79/2000 s. 285(Sch. 1 item 3.1), repealed by No. 84/2008 s. 32(2).

S. 92(1)(c) amended by No. 73/1996 s. 41(a).

(c) give or send by post to the purchaser of the cattle or calves or the carcases of cattle the statement within 7 days after the sale.

S. 92(1A) inserted by No. 25/1997 s. 7, amended by No. 83/1998 s. 6(a)(c).

(1A) If an owner of sheep or goats sells the sheep or goats or the carcases of the sheep or goats otherwise than through an approved agent or to an approved agent who is purchasing the sheep, goats or carcases on the approved agent's own behalf, the owner must either personally or by his or her agent upon the sale—

S. 92(1A)(a) amended by No. 84/2008 s. 32(1).

(a) write or cause to be written out a statement setting out the number of sheep, goats or carcases sold, the amount of the purchase money in respect of each sheep, goat or carcase sold and the date of sale and the amount of duty paid to the Commissioner of State Revenue under the Duties Act 2000; and

S. 92(1A)(b) amended by No. 79/2000 s. 285(Sch. 1 item 3.1), repealed by No. 84/2008 s. 32(2).

(c) give, or send by registered post, to the purchaser of the sheep or goats or carcases the statement within 7 days after the sale.

S. 92(2) amended by No. 83/1998 s. 6(a)(d).

(2) If an owner of pigs sells the pigs or the carcases of those pigs otherwise than through an approved agent or to an approved agent who is purchasing the pigs or carcases on the approved agent's own behalf, the owner must either personally or by his or her agent upon the sale—

S. 92(2)(a) amended by No. 84/2008 s. 32(1).

(a) write out or cause to be written out a statement setting out the number of pigs or carcases of pigs sold, the amount of the purchase money in respect of each pig or carcase sold and the date of sale and the amount of duty paid to the Commissioner of State Revenue under the ;