SCHEDULE 3Levies
PART 3Cereal and oilseed
Levy on cereal and oilseed payable by buyers9
1
Any person who buys cereal or oilseed grown in the United Kingdom from the grower must pay a levy.
2
The levy is based on the weight bought.
3
In the case of cereal—
a
the levy consists of two parts, the grower levy and the buyer levy;
b
when he buys cereal the buyer must deduct the grower levy from the price he pays, and hold it on trust for the Agriculture and Horticulture Development Board;
c
he may then take 5% of the combined grower levy and buyer levy as commission; and
d
he must pay the remainder of the levy to the Board.
4
In the case of oilseed the buyer must—
a
deduct all the levy from the price he pays the grower, and hold it on trust for the Agriculture and Horticulture Development Board; and
b
pay it to the Board.
5
If the buyer is—
a
the appropriate authority; or
b
outside the United Kingdom (or, in the case of a company, registered outside the United Kingdom),
the grower must pay the levy to the Board himself, based on the weight sold.