At what stage of a voyage are light dues payable in the UK?

Before departure, if two voyages (the inward voyage and the outward voyage) are to be paid for, or at the conclusion of the inward voyage if it was the ninth voyage on which dues are payable for the accounting year, dues are paid for one voyage.

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On what basis are light dues payable at UK ports?

How are light dues paid in the UK, and who collects them?