(1)  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 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.

(2)  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 he or she has produced as a dairy farmer, that person is taken –

(a) as a dairy farmer, to have sold the milk to a processor or manufacturer; and

(b) as a processor or manufacturer, to have purchased the milk from a dairy farmer.