23.—(1) Any person who grows three hectares or more of potatoes in any calendar year must pay a levy based on area planted.
(2) The maximum levy is £50 per hectare.
24.—(1) Any person who buys 1,000 or more tonnes of potatoes grown in Great Britain (excluding seed potatoes) in any year ending 30th June must pay a levy based on the weight of potatoes bought.
(2) This paragraph does not apply to—
(a)a person buying potatoes to sell by retail; or
(b)a caterer,
unless he buys directly from the grower.
(3) This paragraph does not apply to a co-operative when it is buying potatoes from its members (but it does apply when it is buying potatoes from persons other than its members); and for these purposes a co-operative is a business carried on by a group of potato growers that stores, prepares for market or markets potatoes grown by its members.
(4) The maximum levy is £0.25 per tonne.
25.—(1) A grower liable to pay a levy under this Part must notify the Agriculture and Horticulture Development Board , by 1st June, using the form published by it for the purpose, of—
(a)the area planted or intended to be planted that calendar year; and
(b)the identity of the fields planted;
and failure to do so is an offence.
(2) A person who had not planted, and who did not intend to plant, potatoes before 1st June, but who subsequently plants them in that calendar year, must notify the Board of the details in sub-paragraph (1) within 30 days of planting, and failure to do so is an offence.
(3) He must pay the levy to the Board by 1st December following.
26.—(1) A buyer liable to pay levy under this Part must notify the Agriculture and Horticulture Development Board by the 28th day of each month using the form provided by it of the tonnage bought in the previous month, and failure to do so is an offence.
(2) He must pay the levy on invoice.