Paragraph 4 The levy

(1)

The levy shall be payable to the Authority in respect of oilseeds:—

(a)

sold by a grower (directly or through an agent intermediary acting on his behalf) to a dealer (directly or through an agent intermediary acting on behalf of the dealer) or to an overseas purchaser (directly or through an agent intermediary acting on behalf of the purchaser); or

(b)

sold to the Intervention Board other than oilseeds in respect of which the levy is payable under paragraph 4(1)(a).

(2)

In the case of sales by a grower to a dealer, the levy shall be imposed on the purchaser except that if the purchaser buys through an agent intermediary acting on his behalf, the levy shall be imposed on such agent intermediary.

(3)

In the case of sales by a grower to an overseas purchaser, the levy shall be imposed as follows:—

(a)

if the overseas purchaser buys through an agent intermediary acting on his behalf, on such agent intermediary;

(b)

subject to paragraph 4(3)(a), if the grower sells through an agent intermediary acting on his behalf, on such agent intermediary;

(c)

otherwise, on the grower.

(4)

A person upon whom levy is imposed by paragraph 4(2) or 4(3)(a) shall be entitled to recover an amount equal to the levy as follows:—

(a)

if the grower has sold through an agent intermediary acting on his behalf, from such agent intermediary;

(b)

otherwise, from the grower.

(5)

A person who, pursuant to paragraph 4(4), has a right to recover the levy payable by him, shall, in respect of expenses incurred by him in exercising that right be entitled to retain any benefit received by him as result of having recovered from the grower before making payment to the Authority.

(6)

In the case of sales to the Intervention Board the levy shall be imposed on the grower, agent intermediary or financial intermediary who makes the offer to the Intervention Board.