The Agriculture and Horticulture Development Board1 must impose a levy to enable it to provide services for industries that include the beef and sheep industry in England, the milk industry in Great Britain and the pig industry in England2.
The levies are to enable the Board to:
(1) cover its costs in providing certain services3;
(2) meet its administrative expenses;
(3) further a purpose of the Board4; and
(4) establish a reserve fund5.
A person who is the occupier of a slaughterhouse ('the slaughterer') must pay a levy on all cattle, sheep and pigs slaughtered6. Any person who exports live cattle,
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