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The Home-Grown Cereals Authority Levy Scheme (Approval) Order 1987

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Dealer levy

4.  (1)  Dealer levy shall be payable to the Authority in respect of cereals sold by a grower (directly or through an agent intermediary acting on his behalf) to a dealer or to a processor (directly or through an agent intermediary acting on behalf of the dealer or processor) or to an overseas purchaser (directly or through an agent intermediary acting on behalf of the purchaser).

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

(3) In the case of sales by a grower to an overseas purchaser, dealer 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) Notwithstanding paragraph 4(1), 4(2) and 4(3), a person shall be exempt from dealer levy in respect of any year if the quantity of cereals purchased (in the case of paragraph 4(2) or 4(3)(a)) or sold (in the case of paragraph 4(3)(b) or 4(3)(c)) by him in that year is less than 40 tonnes.

(5) A person upon whom dealer levy is imposed by paragraph 4(2) or 4(3)(a) shall be entitled to recover a contribution equal to the grower 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.

(6) A person who, pursuant to paragraph 4(5), has a right to recover a contribution to levy payable by him, shall, in respect of expenses incurred by him in exercising that right, be entitled to deduct from the levy payable by him in relation to any quarter an amount equal to 5 per cent of the levy or £1 whichever is the greater.

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