For calculating that part of a licence fee that is payable in respect of a month, or part of a month, under regulation 7, 8(3)(b) or 9(3)(b), the amount of milk sold by a dairy farmer to a manufacturer or a processor during that month or part of the month is to be rounded down to the nearest whole litre.
For calculating a licence fee payable under regulation 7, 8 or 9, if a person is both a dairy farmer and a processor or manufacturer and processes or manufactures milk that the person has produced as a dairy farmer, that person is taken – as a dairy farmer, to have sold the milk to a processor or manufacturer; and as a processor or manufacturer, to have purchased the milk from a dairy farmer.