Replace section 24 with:
“24 Petroleum or engine fuel monitoring levy“(1) A levy is payable at the rate prescribed under section 33 for each complete litre of petroleum or engine fuel of a type specified in regulations made under section 35(1)(fa).“(2) The levy must be paid to the New Zealand Customs Service—“(a) by the person who would be liable to pay any excise duty or excise-equivalent duty on the petroleum or engine fuel under the Customs and Excise Act 1996 if any were payable; and“(b) when any excise duty or excise-equivalent duty would be paid if any were payable.“(3) The New Zealand Customs Service must collect the levy on behalf of the Crown.“(4) Section 28 (which provides a penalty for late payment of a levy) does not apply in respect of the levy.”
“(1) A levy is payable at the rate prescribed under section 33 for each complete litre of petroleum or engine fuel of a type specified in regulations made under section 35(1)(fa).
“(2) The levy must be paid to the New Zealand Customs Service—
“(a) by the person who would be liable to pay any excise duty or excise-equivalent duty on the petroleum or engine fuel under the Customs and Excise Act 1996 if any were payable; and
“(b) when any excise duty or excise-equivalent duty would be paid if any were payable.
“(3) The New Zealand Customs Service must collect the levy on behalf of the Crown.
“(4) Section 28 (which provides a penalty for late payment of a levy) does not apply in respect of the levy.”