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10. In paragraph 9 (returns and information)–
(a)from paragraph 9(1) there shall be deleted the words “grower or”;
(b)for paragraph 9(2) there shall be substituted the following subparagraphs:–
“(2) Subject to paragraph 9(2A) below each registrable person shall submit to the Authority returns in respect of each quarter giving such information as the Authority may require, such returns to be submitted within 28 days of the end of the quarter to which the return relates.
(2A) The Authority may permit a registrable person to make returns in respect of each year instead of each quarter, such returns to be submitted within 28 days of the end of the year to which the return relates, where he establishes to the satisfaction of the Authority that both the annual quantity of cereals in respect of which dealer levy will be imposed upon him is less than 250 tonnes and the annual quantity of cereals in respect of which processor levy will be imposed upon him is less than 1000 tonnes.”;
(c)from paragraph 9(3) there shall be deleted the words “grower or” and in paragraph 9(3) for the words “two calendar years” there shall be substituted the words “six calendar years”; and
(d)from paragraph 9(4) there shall be deleted the words “grower or”.
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