Explanatory note
(This note is not part of the Regulations)
These Regulations, which apply to the United Kingdom, supersede the Cereals Co-responsibility Levy Regulations 1986. They provide for the adminstration, 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) 1079/88 (OJ No. L110, 29.4.88, p.7). Detailed rules for the application of the levy have been laid down by Commission Regulation (EEC) 1432/88 (OJ No. L131, 27.5.88, p.37) and come into force in the United Kingdom at the beginning of the cereals marketing year on 1st July 1988.
By virtue of Article 4 of Regulation 2727/75 and Article 1 of Regulation 1432/88 co-responsibility levy is payable by producers on specified cereals which are produced in the Community and placed on the market or sold to an intervention agency. The levy is to be collected by traders as defined in regulation 2(1) of these Regulations.
By virtue of Article 4(1) of Regulation 1432/88 levy collected in respect of transactions which take place between 1st July 1988 and 31st August 1988 must be paid by 30th September 1988. Thereafter levy is payable in respect of transactions taking place within a three-month period and payment must be made by the end of the month following that period.
In implementation of these provisions, these Regulations—
require traders to furnish specified particulars to the Intervention Board for Agricultural Produce for entry in a register and make provision for inspection of these particulars (regulations 4 and 5);
require the supply of information by seed merchants and by persons engaged in the business of purchasing, processing or selling cereals and the production of records by traders and the production of documents by persons engaged by way of business in the production, transport, storage, processing or sale of cereals (regulations 6 and 7);
provide for powers of entry, for authorised officers' warrants and for offences (regulations 8, 9 and 11);
provide for the recovery by the Intervention Board of cereals co-responsibility levy (regulation 10).
In the United Kingdom co-responsibility levy will be collected by the Home-Grown Cereals Authority on behalf of the Intervention Board for Agricultural Produce.