24ACattle transactions levy — exemption

24A Cattle transactions levy — exemption

For paragraph 6 (2) (h) of the Cattle Transactions Levy Act, levy is not imposed on the slaughter of cattle (other than lot-fed cattle) by a processor for home consumption if:

(a) the cattle are slaughtered on premises owned or occupied by the processor; and

(b) immediately before the slaughter the cattle were owned by the processor and kept on the premises; and

(c) there is no sale or other transaction transferring ownership of the cattle, or any part or product of the carcase of the cattle, on or after the slaughter.