PART 5THE LEVY
Prevention of avoidance of levyI132
1
Subject to paragraphs (2) and (3), if–
a
a producer (“A”) makes sales or deliveries of milk or milk products in any quota year from milk produced by any cows; and
b
later in the same quota year another producer (“B”) makes sales or deliveries of milk or milk products from milk produced by any or all of the same cows,
B is deemed for the purposes of these Regulations to have made those sales or deliveries as agent of A.
2
Paragraph (1) does not apply if–
a
an agreement has been entered into by A for the sale or lease of the cows in question to B;
b
the cows are kept on B’s holding; and
c
after the making of the agreement–
i
B is actively involved in the management of the herd which the cows mentioned in paragraph (1)(b) comprise and production from it; and
ii
A has no further involvement in that management and production.
3
Paragraph (1) does not apply if–
a
B has inherited the cows in question from A; and
b
the cows are kept on B’s holding.