Explanatory note

(This note is not part of the Regulations)

These Regulations amend the Cereals Co-responsibility Levy Regulations 1988 (“the principal Regulations”) which provide for the administration, collection and enforcement of co-responsibility levy imposed in respect of specified cereals by Article 4 of Council Regulation (EEC) 2727/75 (OJ No. L281, 1.11.1975, p.1), as amended in particular by Council Regulation (EEC) 1097/88 (OJ No. L110, 29.4.88, p.7). These Regulations amend the principal Regulations in consequence of amendments to the detailed rules for the application of the levy laid down by Commission Regulation (EEC) 1432/88 (OJ No. L131, 27.5.88, p.37) set out in Commission Regulation (EEC) 2324/88 (OJ No. L202, 27.7.88, p.39).

Commission Regulation 2324/88 which, inter alia, gives effect to the judgment of the Court of Justice in Case 300/86 handed down on 29th June 1988 provides that–

(a)

cereals placed on the market by their producer in the form of processed products are subject to co-responsibility levy; but

(b)

cereals delivered but not sold by their producer to a processor with a view to the production of animal feedingstuffs to be used on that producer’s farm are not subject to co-responsibility levy.

In implementation of those provisions these Regulations–

(a)

amend the definition of “the Commission Regulation” so as to refer to its amendment by Commission Regulations 2324/88 and 3858/88; and

(b)

amend the definition of “trader” so as to exclude from its scope persons who process cereals on behalf of their producer and to include therein persons who place on the market cereals produced by them in the form of cereal products (regulation 3).

In addition these Regulations amend regulation 5 of the principal Regulations so as to make clear that the reference therein to persons becoming incapacitated is a reference to persons becoming incapacitated by reason of physical or mental illness (regulation 4).