The Agriculture and Horticulture Development Board Order 2008

Returns [F1and payment of the levy] U.K.

This section has no associated Explanatory Memorandum

12.—(1) Any person liable to pay [F2a 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 [F2a 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 [F3a 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.

[F4(5) In each case, the levy is payable to the Board within the period of 30 days beginning with the date on which the invoice for the levy is issued.]

Textual Amendments