{
  "url": "https://openlegislation.uk/home-grown-cereals-authority-levy-variation-scheme-approval-order-1991/note",
  "json_url": "https://openlegislation.uk/home-grown-cereals-authority-levy-variation-scheme-approval-order-1991/note.json",
  "legislation": "uksi/1991/1302",
  "legislation_title": "The Home-Grown Cereals Authority Levy (Variation) Scheme (Approval) Order 1991",
  "legislation_url": "https://openlegislation.uk/home-grown-cereals-authority-levy-variation-scheme-approval-order-1991",
  "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 1991 the Ministers approve a Scheme which varies that approved by the Home-Grown Cereals Authority Levy Scheme (Approval) Order 1987 (S.I. 1987/671) as varied by the Home-Grown Cereals Authority Levy (Variation) Scheme (Approval) Order 1990 (S.I. 1990/1316).\nThe principal changes made by this Scheme are—\n(a) the imposition of two rates of processor levy, a reduced-rate processor levy payable in respect of cereals processed for animal feed and a standard-rate processor levy in respect of other processed cereals; provision is also made for the collection of processor levy at the two different rates and for remedies where such levy is paid at one rate in respect of cereals which are subsequently used for a purpose that attracts a different rate (paragraph 5);\n(b) the requirements as to the keeping of records and the production of such records and other information by registrable persons to the Home Grown Cereals Authority are applicable only to the extent necessary for determining the liability of such persons to levy under the Scheme and, as a consequence of the introduction of dual rates of processor-levy, the requirements as to the keeping of records are extended (paragraph 8).\nThe definition of “processor levy” is amended so as to include the two types of processor levy and new definitions are introduced for the following terms: “animal”, “animal feed”, “animal feed process”, “processed cereals”, “reduced-rate processor levy” and “standard-rate processor levy”.\nA minor change is made to paragraph 4(5) of the 1987 Scheme, as varied by the 1990 Variation Scheme, to provide that a person may retain benefit where he recovers part of the levy from an agent intermediary acting on behalf of the grower (paragraph 4).\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/1991/1302/note",
    "retrieved_at": "2026-10-29T14:43:24.124063+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."
}