The Home-Grown Cereals Authority Levy (Variation) Scheme (Approval) Order 1990

• Citation: S.I. 1990/1316
• Sections: 14

Section 1 Title and commencement

This Order may be cited as the Home-Grown Cereals Authority Levy (Variation) Scheme (Approval) Order 1990, and shall come into force on 1st July 1990.

Section 2 Approval of Scheme under section 16 of the Cereals Marketing Act 1965

(1) The Scheme is approved with the modification set out in paragraph (2) below.

(2) In paragraph 8 the words after “In paragraph 7 (payment of levy)” shall become subparagraph (a) and after that subparagraph there shall be inserted the following subparagraph:–

(b) for the expression “paragraph 6(3)” in paragraph 7(4) there shall be substituted the expression “paragraph 6(2)”.

Section 3 Approval of Scheme under section 16 of the Cereals Marketing Act 1965

The Scheme as so modified and approved is set out in the Schedule to this Order.

Section 1 Title and Commencement

This Scheme may be cited as the Home-Grown Cereals Authority Levy (Variation) Scheme 1990 and shall come into force on 1st July 1990.

Section 2 Variation of the Home-Grown Cereals Authority Levy Scheme 1987

The Home-Grown Cereals Authority Levy Scheme 1987 is hereby varied in accordance with the following provisions of this Scheme.

Section 3 Variation of the Home-Grown Cereals Authority Levy Scheme 1987

In paragraph 1 (title and commencement) for the words “the Home-Grown Cereals Authority Levy Scheme 1987” there shall be substituted the words “the Home-Grown Cereals Authority Cereals Levy Scheme 1987”.

Section 4 Variation of the Home-Grown Cereals Authority Levy Scheme 1987

In paragraph 2 (interpretation)–

(a) for the definition of “dealer” there shall be substituted the following definition:–

“dealer” means any person (other than an overseas purchaser or the Intervention Board) who is a wholesale buyer of cereals from a grower;

(b) for the definition of “overseas purchaser” there shall be substituted the following definition:–

“overseas purchaser” means any person who is a wholesale buyer of cereals from a grower and who does not have a place of business in the United Kingdom;

(c) for the definition of “quarter” there shall be substituted the following definition:–

“quarter” means a period of three consecutive months ending on 30th September, 31st December, 31st March and 30th June;

(d) for the definition of “registrable person” there shall be substituted the following definition:–

“registrable person” means a dealer, a processor, an agent intermediary, a financial intermediary or a grower who sells cereals direct to an overseas purchaser;

(e) for the definition of “year” there shall be substituted the following definition:–

“year” means a period of twelve months beginning with 1st July in any year and ending on 30th June in the subsequent calendar year.

Section 5 Variation of the Home-Grown Cereals Authority Levy Scheme 1987

In paragraph 3 (register of dealers, processors and intermediaries)–

(a) for the words “carries on business as” in paragraph 3(1) there shall be substituted the word “is”; and

(b) for the words “carry on business as” in paragraph 3(6) there shall be substituted the word “be”.

Section 6 Variation of the Home-Grown Cereals Authority Levy Scheme 1987

In paragraph 4 (dealer levy)–

(a) paragraph 4(4) shall be deleted and paragraph 4(5) shall be renumbered as paragraph 4(4); and

(b) for paragraph 4(6) there shall be substituted the following subparagraph:–

(5) A person who, pursuant to paragraph 4(4), has a right to recover part of the levy payable by him, shall, in respect of expenses incurred by him in exercising that right, be entitled to deduct from the levy payable by him in relation to any period in respect of which he is required by the Authority to make returns hereunder an amount equal to 5 per cent of the levy or £1 whichever is the greater and to retain any benefit received by him as a result of having recovered from the grower before making payment to the Authority.

Section 7 Variation of the Home-Grown Cereals Authority Levy Scheme 1987

In paragraph 6 (processor levy) paragraph 6(2) shall be deleted and paragraph 6(3) shall be renumbered as paragraph 6(2).

Section 8 Variation of the Home-Grown Cereals Authority Levy Scheme 1987

In paragraph 7 (payment of levy)–

(a) for paragraphs 7(1), 7(2) and 7(3) there shall be substituted the following subparagraphs:–

(1) In the case of grower levy and dealer levy, liability thereto shall arise when property in the cereals passes to the purchaser and the levy shall be paid to the Authority within 49 days of the end of the period in respect of which the return relating to the cereals is required to be submitted pursuant to paragraph 9(2).

(2) In the case of dealer levy, the right to recover a contribution equal to the grower levy pursuant to paragraph 4(4) shall arise when property in the cereals passes to the purchaser.

(3) In the case of processor levy, liability thereto shall arise when the cereals are delivered to the processor and the levy shall be paid to the Authority within 49 days of the end of the period in respect of which the return relating to the cereals is required to be submitted pursuant to paragraph 9(2).

(b) for the expression “paragraph 6(3)” in paragraph 7(4) there shall be substituted the expression “paragraph 6(2)”.

Section 9 Variation of the Home-Grown Cereals Authority Levy Scheme 1987

In paragraph 8 (recovery of levy and contribution to dealer levy) for the expression “paragraph 4(5)” in paragraph 8(1)(b) and paragraph 8(2) there shall be substituted the expression “paragraph 4(4)”.

Section 10 Variation of the Home-Grown Cereals Authority Levy Scheme 1987

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”.

Section 11 Variation of the Home-Grown Cereals Authority Levy Scheme 1987

Paragraph 10 (transitional provisions) shall be deleted.