s 24 When land betterment charge is payable
24.—(1) A land betterment charge that is payable by a taxable person is due and payable to the Authority —(a) at the end of one month after a liability order is given to the taxable person by the Authority in respect of that land betterment charge; or (b) at the end of any period of extension allowed under subsection (4) for payment of that land betterment charge. (2) Where an assessment in a liability order is revised in accordance with section 27 and any additional land betterment charge is payable by a taxable person, the additional land betterment charge is due and payable to the Authority —(a) at the end of one month after the revised liability order is given to the taxable person by the Authority in respect of that additional land betterment charge; or (b) at the end of any period of extension allowed under subsection (4) for payment of that additional land betterment charge. (3) Where a deferment determination is cancelled under section 22(5) and a taxable person becomes liable under that section to pay the amount of the land betterment charge that was reduced in accordance with that deferment determination, that amount of the land betterment charge is due and payable to the Authority in full —(a) at the end of one month after the notice under section 22(6) about the cancellation of the deferment determination is given to the taxable person by the Authority; or (b) at the end of any period of extension allowed under subsection (4) for payment of the land betterment charge. (4) The Authority may, in such cases as it thinks fit, extend the time for payment of any land betterment charge or additional land betterment charge beyond the time mentioned in subsection (1)(a), (2)(a) or (3)(a). (5) This section is subject to the making of a deferment determination under section 20, a transfer of deferred liability under section 23 or the making of a remission under section 14.