# The Home-Grown Cereals Authority Levy Scheme (Approval) Order 1987, Paragraph 6: Processor levy


(1) Processor levy shall be payable to the Authority in respect of cereals sold and delivered by any person to a processor and shall be imposed on the processor in respect of the quantity of cereals delivered.
(2) Notwithstanding paragraph 6(1), a person shall be exempt from processor levy in respect of any year if the quantity of cereals delivered to him in that year is less than 200 tonnes.
(3) If the processor sells or otherwise disposes of the cereals without applying an industrial process to them, he shall be entitled to claim from the Authority a rebate equal to the processor levy paid by him in respect of the quantity of cereals delivered or disposed of by him.

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Source: https://www.legislation.gov.uk/uksi/1987/671/schedule/paragraph/6 (the official version)
Page: https://openlegislation.uk/home-grown-cereals-authority-levy-scheme-approval-order-1987/schedule/paragraph-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.