Paragraph 15 Levy on mushroom spawn
Any person must pay a levy if, in any year ending 31st March, he—
(a)
buys more than 700 litres of mushroom spawn, or
(b)
buys compost containing more than 700 litres of mushroom spawn.
Any person must pay a levy if, in any year ending 31st March, he—
buys more than 700 litres of mushroom spawn, or
buys compost containing more than 700 litres of mushroom spawn.