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The Dairy Produce Quotas Regulations 1994
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- UK Statutory Instruments
- 1994 No. 672
- Regulation 21
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Prevention of avoidance of levy
21.—(1) Subject to subparagraph (2) below, where in any quota year a producer makes sales or deliveries of milk or milk products from milk produced by any cows and subsequently another producer makes sales or deliveries of milk or milk products from milk produced by any or all of the same cows, the second producer shall be deemed to have made those sales or deliveries in the capacity of agent for the first producer.
(2) Paragraph (1) above shall not apply where—
(a)an agreement has been entered into by the first producer for the sale or lease of the cows in question or the second producer has inherited them from the first producer; and
(b)the cows are kept on the second producer’s holding.
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