Paragraph 8 Variation of the Home-Grown Cereals Authority Levy Scheme 1987

for paragraphs 7(1), 7(2) and 7(3) there shall be substituted the following subparagraphs:–

“(1)

In the case of grower levy and dealer levy, liability thereto shall arise when property in the cereals passes to the purchaser and the levy shall be paid to the Authority within 49 days of the end of the period in respect of which the return relating to the cereals is required to be submitted pursuant to paragraph 9(2).

(2)

In the case of dealer levy, the right to recover a contribution equal to the grower levy pursuant to paragraph 4(4) shall arise when property in the cereals passes to the purchaser.

(3)

In the case of processor levy, liability thereto shall arise when the cereals are delivered to the processor and the levy shall be paid to the Authority within 49 days of the end of the period in respect of which the return relating to the cereals is required to be submitted pursuant to paragraph 9(2).”; and

for the expression “paragraph 6(3)” in paragraph 7(4) there shall be substituted the expression “paragraph 6(2)”.