Payment and rates of levy
2.—(1) The following persons, that is to say,
(a)the owner of a bovine animal or sheep which is slaughtered;
(b)the owner of a bovine animal or sheep immediately before it is sent out of Northern Ireland,
shall pay to the Commission a levy in accordance with paragraph (3).
(2) The owner or occupier of the premises where a bovine animal or sheep is slaughtered, shall pay to the Commission a levy in accordance with paragraph (4).
(3) In the case of a person mentioned in paragraph (1) the levy payable shall be –
(a)£1 for a bovine animal; and
(b)20p for a sheep.
(4) In the case of a person mentioned in paragraph (2) the levy payable shall be –
(a)£1 for a bovine animal; and
(b)10p for a sheep.