Any person who buys cereal or oilseed grown in the United Kingdom from the grower must pay a levy1. The levy is based on the weight bought2.
In the case of cereal:
(1) the levy consists of two parts, the grower levy and the buyer levy;
(2) when he buys cereal the buyer must deduct the grower levy from the price he pays, and hold it on trust for the Agriculture and Horticulture Development Board3;
(3) he may then take five percent of the combined grower levy and buyer levy as commission;
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