SCHEDULE 3Levies
PART 3Cereal and oilseed
Returns12
1
Any person liable to pay levy relating to cereal to the Agriculture and Horticulture Development Board must notify it of the amount of cereal bought, processed or sold on which levy is due in each three month period ending 31st December, 31st March, 30th June and 30th September.
2
Any person who has bought less than 250 tonnes of cereal in any year ending 30th June, or processed less than 1,000 tonnes in any year, may instead notify once a year the amount bought in that year.
3
Any person liable to pay levy relating to oilseed must notify the Board of the amount of oilseed bought in the six month period ending 31st December and 30th June each year.
4
That person must notify within 28 days of the end of any period referred to in sub-paragraph (1), (2) or (3), and failure to so is an offence.
5
He must then pay to the Board the amount of levy due within a further 21 days.