The rate of duty for each sheep, goat or carcase sold is—
(a) for a sheep, goat or carcase sold before 1 January 2021—12 cents; or
(b) for a sheep, goat or carcase sold on or after 1 January 2021 and before 1 January 2022—19 cents; or
(c) for a sheep, goat or carcase sold on or after 1 January 2022 and before 1 January 2023—27 cents; or
(d) for a sheep, goat or carcase sold on or after 1 January 2023—35 cents.
Part 3—Sale of pigs