28.—(1) Animal health levy is due and payable to the Minister—

(a) in case it is payable in respect of an animal exported live, by the person by whom or on whose behalf the animal is being exported, on the day of its export, or

(b) in case it is payable in respect of an animal being slaughtered, by the holder of the registration, authorisation or approval for the establishment where it is slaughtered granted for the purposes of an act adopted by an institution of the European Union, on the day on which the animal is slaughtered, or

(c) in case it is payable in respect of milk, by the person who receives it, on the day on which the milk is received.

(2) A person by whom animal health levy is payable shall, unless otherwise provided for in regulations under section 27(2), not later than 30 days commencing on the expiration of the calendar month in which a day referred to in subsection (1) occurs, furnish to the Minister a true and correct return (including, in particular, the quantity of milk or the number of animals, as may be appropriate) in a manner and form that the Minister may determine, of the amount of animal health levy which became payable by the person during that calendar month and shall at the same time remit to the Minister the amount of animal health levy, payable by him or her in respect of that calendar month.

(3) A sum payable by a person for or on account of animal health levy may be recovered by the Minister in a court of competent jurisdiction or by deducting the sum from any moneys due, or becoming due, and payable by the Minister to that person.

(4) In any proceedings to which this Part applies, a certificate purporting to be signed by an officer of the Minister and stating that—

(a) a specified amount in respect of animal health levy is due and payable by a named person to the Minister, or

(b) a return referred to in subsection (2) or regulations made under section 27(2) was not furnished to the Minister by a named person or was not so furnished within the period specified in subsection (2) or, as the case may be, regulations made under section 27(2),

is evidence, unless the contrary is shown, of the facts specified in the certificate and that the certificate was signed by an officer of the Minister.