45A. (1) The Commission may make an order (in this section referred to as a "levy order") imposing a levy on consumer online platform providers.

(2) A levy order shall specify the period in respect of which a levy is imposed (in this section referred to as the "levy period").

(3) Levy periods shall run successively and shall be the same for all levies imposed.

(4) The Commission shall seek to ensure that the amount of all levies imposed under subsection (1) in respect of a levy period is sufficient to meet the Commission’s expenses properly incurred in that period and its working capital requirements in that period relating to the performance of its functions as the competent authority designated under section 44, in so far as those expenses and requirements are not met in any other way.

(5) A levy order shall provide for the collection, payment and administration of a levy, including—

(a) the method of calculation of the levy,

(b) the times at which payment is to be made and the form of payment,

(c) requirements for consumer online platform providers subject to the levy to keep relevant records and to make them available to the Commission,

(d) any provision for exemptions, deferrals or refunds, and

(e) the consideration of applications by consumer online platform providers for the review of decisions under the order.

(6) In making provision by levy order for the method of calculation of a levy and for any exemption or deferral, the Commission shall consider the relevance of the following factors:

(a) the nature and scale of services provided by a consumer online platform provider;

(b) any other factor that may affect the performance by the Commission of functions in relation to a consumer online platform provider including if that provider has been designated as a very large online platform or very large online search engine under Article 33 and has been charged the annual supervisory fee under Article 43.

(7) Subject to subsection (3), levy orders may make different provision for different consumer online platform providers.

(8) Any surplus of income, from levies imposed in respect of a levy period, over the expenses properly incurred by the Commission in that period and its working capital requirements in that period shall either—

(a) be retained by the Commission to be offset proportionately against subsequent levy obligations of the consumer online platform providers on whom the levy was imposed, or

(b) be refunded proportionately to those consumer online platform providers.

(9) In this section, "consumer online platform providers" mean providers of online platforms allowing consumers to conclude distance contracts with traders.]