Paragraph 7 Payment of levy
(1)
In the case of grower levy and dealer levy, liability to make payment shall arise when property in the cereals passes to the purchaser.
(2)
In the case of dealer levy, the right to recover a contribution pursuant to paragraph 4(5) shall arise when the person upon whom levy is imposed becomes liable to make payment of levy.
(3)
In the case of processor levy, liability to make payment shall arise when the cereals are delivered to the processor.
(4)
In the case of processor levy, the right to claim a rebate pursuant to paragraph 6(3) shall arise when property in the cereals passes to the purchaser from the processor or the cereals are otherwise disposed of.