377. Returns and estimates.

The Welsh Ministers may give directions1 requiring persons who are liable to pay a levy in respect of any period to submit a return relating to that period2. The return must contain:

  1.  

    (1)     the number of chargeable cattle, sheep or pigs3 in respect of the period to which the return relates; and

  2.  

    (2)     such other details as may be directed by the Welsh Ministers4.

The return must be submitted by such date, and in such manner and form, as may be specified in a direction given by the Welsh Ministers5. If any person liable to submit a return:

  1.  

    (a)     fails

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