SCHEDULE
Article 2
THE SEA FISH INDUSTRY AUTHORITY (LEVY) REGULATIONS 1995
Whereas it appears to the Sea Fish Industry Authority (hereinafter referred to as “the Authority”) that it is desirable for the purpose of financing its activities to impose a levy on persons engaged in the sea fish industry in respect of sea fish and sea fish products, such levy to be payable either on the firsthand sale or trans-shipment within British fishery limits by way of firsthand sale or on the landing4of sea fish and sea fish products.
Now therefore, the Authority in exercise of the powers conferred on it by sections 4 and 5 of the Fisheries Act 1981 hereby makes the following Regulations:
1. Citation and Commencement
These Regulations may be cited as the Sea Fish Industry Authority (Levy) Regulations 1995 and shall come into force on the day on which the Confirmatory Order by Ministers comes into force.
2. Interpretation
In these Regulations, unless the context otherwise requires, the following expressions have the meanings hereby respectively assigned to them—
“canned or bottled fish” means fish or sea fish products packed in an hermetically sealed container which is processed to inhibit microbial growth at ambient temperature;
“cultivation” means the rearing and nurturing of sea fish which is carried out over a period of six months or more;
“firsthand sale” means—
(a) in relation to any sea fish or sea fish product which has been first landed in the United Kingdom the first sale thereof (other than a sale by retail) whether prior to or after landing in the United Kingdom;
(b) in relation to any sea fish or sea fish product which has been first landed outside the United Kingdom and any sea fish product manufactured outside the United Kingdom from such sea fish or sea fish product which in either case is purchased by a person carrying on business in the sea fish industry and is imported or brought into the United Kingdom for the purposes of any such business, the first sale thereof (whether in the United Kingdom or elsewhere) to such a person as aforesaid;
(c) in relation to any sea fish or sea fish product which is trans-shipped within British fishery limits, the first sale thereof;
“pelagic fish” means herring, mackerel, pilchard, sprat, scad or whitebait;
“sale by retail” means a sale to a person buying otherwise than for the purpose of resale or processing or use as bait, and includes a sale to a person for the purposes of a catering business (other than a fish frying business); and “sell by retail” has a corresponding meaning;
“week” means a period of seven consecutive days ending at midnight on any Saturday;
“wholesale merchant” means a person selling or offering for sale sea fish or sea fish products otherwise than by retail.
3. Savings
Any record kept pursuant to regulation 3 of the Sea Fish Industry Authority (Levy) Regulations 1988 Confirmatory Order 1989 shall be kept for a further period of two years from the date these Regulations came into force.
4. Imposition of Levy
(1) There shall be paid to the Authority subject to and in accordance with the provisions of these Regulations by every person engaged in the sea fish industry who—
(a)
(a) purchases any sea fish or any sea fish product on a firsthand sale; or
(b)
(b) trans-ships within British fishery limits any sea fish or any sea fish product by way of firsthand sale; or
(c)
(c) lands any sea fish or sea fish product in the United Kingdom for subsequent sale other than in the United Kingdom;
a levy (hereinafter referred to as “the levy”) at the rate per kilogram set out in the second column of the Schedule hereto in respect of any sea fish or sea fish product specified opposite thereto in the first column of the said Schedule so purchased or trans-shipped or landed by him.
(2) The levy shall not be payable in respect of any live sea fish purchased for cultivation or in respect of canned or bottled sea fish or sea fish products.
(3) If any sea fish or any sea fish product is purchased on a firsthand sale through or from a wholesale merchant the levy shall be paid to the Authority by the said wholesale merchant, who shall be entitled to recover as a civil debt from the purchaser of such sea fish or sea fish product a sum equal to the amount of the levy so paid.
(4) Where the levy becomes payable by any person in respect of any sea fish or sea fish product trans-shipped within British fishery limits by way of firsthand sale by him, it shall not be payable by any person who subsequently purchases such fish or fish...
