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GOAT FIBRE LEVY ACT 1989 No. 138 of 1989 - SECT 9
Exemption from levy of fibre used by grower
9. Where all the leviable fibre that has been both produced by, and processed
by or on behalf of, a grower in a levy year is such that, but for this
section, the levy that would be payable in respect of the fibre would be less
than the leviable amount in relation to that year, levy is not imposed on that
fibre.
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