(1) Where an energy company fails to deliver a return on or before the specified date, the amount of temporary solidarity contribution which would have been payable if such a return had been delivered on or before that date shall be increased by an amount (in this section referred to as the "surcharge"), equal to the percentage, specified in column (2) of the Table to this section, opposite the timing of the delivery of the return relative to the specified date, specified in column (1) of the Table.
(2) Where subsection (1) applies, the amount of the surcharge shall not exceed -
(a) €12,695, where the surcharge applicable is 5 per cent, or
(b) €63,485, where the surcharge applicable is 10 per cent.
(3) Interest is payable under section 18 on any surcharge as if the surcharge were temporary solidarity contribution, and the surcharge and any interest on that surcharge is chargeable and recoverable as if the surcharge and that interest were temporary solidarity contribution.
(4) For t
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