21.—(1) A person who buys milk from a producer must pay a levy.
(2) He must deduct the levy from the price paid to the producer.
(3) A direct seller of milk must pay a levy, and “direct seller” means a producer who sells milk products or packaged milk if the milk was produced on his own holding.
(4) The levy is based on volume and the maximum levy is 0.08 pence per litre.
22.—(1) At the end of every month a buyer of milk must notify to the Agriculture and Horticulture Development Board the amount of milk bought that month, and failure to do so is an offence.
(2) A direct seller of milk must notify to the Board by 14th May each year the amount of milk produced on his holding in the previous year ending 1st April, and failure to do so is an offence.
(3) In both cases the levy is payable to the Board on invoice.