{
  "url": "https://openlegislation.uk/home-grown-cereals-authority-levy-variation-scheme-approval-order-1991/schedule/paragraph-8",
  "json_url": "https://openlegislation.uk/home-grown-cereals-authority-levy-variation-scheme-approval-order-1991/schedule/paragraph-8.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": "schedule/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": "Variation of the Home-Grown Cereals Authority Cereals Levy Scheme 1987",
  "text": "For paragraph 9 (returns and information) there shall be substituted the following paragraph:—\n“Returns and information\n9 (1) For the purposes of determining the liability of registrable persons to levy under this Scheme the following provisions of this paragraph shall apply.\n(2) The Authority may require any registrable person to keep or cause to be kept records as follows:—\n(a) the name and address of persons who have purchased cereals from or through him and, where the registrable person is a processor, who have purchased processed cereals from or through him;\n(b) the name and address of persons who have sold cereals to or through him and, where the registrable person is a processor, who have sold processed cereals to or through him;\n(c) the quantity and kind of cereals or processed cereals referred to in (a) and (b) above and the date of purchase or sale, and, where the registrable person is a processor, the quantity and kind of cereals or processed cereals delivered to or by the processor and the date of delivery;\n(d) where the registrable person is a processor, the quantity and kind of cereals processed by him in respect of which standard-rate processor levy is payable and, separately, in respect of which reduced-rate processor levy is payable;\n(e) where the registrable person is an agent intermediary, the name and address of any principal.\n(3) Subject to paragraph 9(4) below each registrable person shall submit to the Authority returns in respect of each quarter giving such information as the Authority may require, such returns to be submitted within 28 days of the end of the quarter to which the return relates.\n(4) The Authority may permit a registrable person to make returns in respect of each year instead of each quarter, such returns to be submitted within 28 days of the end of the year to which the return relates, where he establishes to the satisfaction of the Authority that both the annual quantity of cereals in respect of which dealer levy will be imposed upon him is less than 250 tonnes and the annual quantity of cereals in respect of which processor levy will be imposed upon him is less than 1000 tonnes.\n(5) Each registrable person shall retain any records required to be kept under paragraph 9(2) for six calendar years from the end of the year to which those records relate.\n(6) Each registrable person shall produce for inspection on demand by an authorised officer of the Authority any records required to be kept under paragraph 9(2). An authorised officer acting in exercise of the power conferred by this sub-paragraph shall carry a warrant of his authority so to act and shall produce the same on demand.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/1302/schedule/paragraph/8",
    "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."
}