(1) There is imposed by this Act a social impact mitigating levy of the amounts specified in column 2 of Schedule 4 in respect of petroleum products specified in relation to them in column 1.
(2) The social impact mitigating levy is payable to the supplier by the person to whom the product is supplied at the time of the supply.
(3) The supplier is liable to account for the payment of the social impact mitigating levy to the Commissioner of CEPS.