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Marine Navigation Levy Collection Act 1989
6Liability to levy
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6 Liability to levy
(1) Levy is payable in respect of a sea‑going ship, other than an exempt ship. (2) The following persons are jointly and separately liable to pay any levy that is payable in respect of a ship: (a) the ship’s owner or master; (b) an agent or consignee of the ship who has paid, or is liable to pay, any charge on account of the ship.