{
  "url": "https://openlegislation.uk/home-grown-cereals-authority-levy-variation-scheme-approval-order-1990/note",
  "json_url": "https://openlegislation.uk/home-grown-cereals-authority-levy-variation-scheme-approval-order-1990/note.json",
  "legislation": "uksi/1990/1316",
  "legislation_title": "The Home-Grown Cereals Authority Levy (Variation) Scheme (Approval) Order 1990",
  "legislation_url": "https://openlegislation.uk/home-grown-cereals-authority-levy-variation-scheme-approval-order-1990",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nBy this Order which comes into force on 1st July 1990 the Ministers approve, with one modification, a Scheme which varies that approved by the Home-Grown Cereals Authority Levy Scheme (Approval) Order 1987 (S.I. 1987/671). The Scheme, which is for the purpose of financing the Authority, applies throughout the United Kingdom and provides for payment of–\n(a) dealer levy in respect of cereals sold by growers to dealers, processors or overseas purchasers;\n(b) grower levy in respect of cereals sold into intervention (except where dealer levy has already been imposed); and\n(c) processor levy in respect of cereals sold and delivered to a processor.\nDealer levy is imposed on the purchaser or an agent intermediary acting on his behalf in the case of a sale to a dealer or processor and on the purchaser’s agent intermediary or the grower or his agent intermediary in the case of a sale to an overseas purchaser. Grower levy is imposed on the grower or his intermediary. Growers thereby contribute to the financing of the Authority either by payment of the grower levy (and the dealer levy in the case of direct sales to an overseas purchaser) or via recovery of an amount equivalent to the grower levy by or on behalf of purchasers who have paid dealer levy.\nThe principal changes made by this Scheme are–\n(a) the definition of “dealer” is restricted to wholesale buyers of cereals from growers;\n(b) the definition of “year” is amended so as to commence on 1st July (following the amendment to section 24(2) of the Cereals Marketing Act 1965 by the Cereals Marketing Act (Application to Oilseeds) Order 1989 (S.I. 1989/1200)) and there is a consequential amendment to the definition of “quarter”;\n(c) the definition of registrable person is extended to include growers who sell cereals direct to an overseas purchaser (paragraph 4);\n(d) exemption from dealer and processor levy in the case of small quantities is removed (paragraph 6 and 7);\n(e) the time at which persons liable to levy are required to pay it to the Authority is specified (paragraph 8);\n(f) growers who do not sell cereals direct to an overseas purchaser are relieved of the duty to keep records and make returns to the Authority (paragraph 10); and\n(g) the period in respect of which, and the time at which, returns are required to be made to the Authority is specified (paragraph 10).\nThe modification to the Scheme is an amendment consequential upon the deletion of a subparagraph and the renumbering of the following subparagraph.\nA Home-Grown Cereals Authority (Rate of Levy) Order is made annually specifying the rate of levy for each of the kinds of home-grown cereals in respect of which levy is to be imposed.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1990/1316/note",
    "retrieved_at": "2026-10-29T15:18:19.994137+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}