28.—(1) This regulation applies for the purpose of Article 10(3) of the Council Regulation (which concerns the calculation of levy on deliveries).
(2) After the end of each quota year, the Scottish Ministers shall–
(a)ascertain which wholesale producers have made deliveries which exceed the wholesale quota allocated to them after taking into account any adjustments made under regulations 25 and 27;
(b)establish the total amount of the levy payable by each such wholesale producer at the rate of levy set in Article 2 of the Council Regulation; and
(c)establish the total amount of levy payable by each purchaser on deliveries made to that purchaser.