Regulation 4 Entry of premises

(1)

Subject to the following provisions of this regulation, a producer shall—

(a)

before he sends out from any premises a consignment of biodiesel in respect of which a delivery note would be required to be issued by virtue of regulation 5, or

(b)

as soon as practicable after he makes a chargeable use of biodiesel at any premises with the consequence that biodiesel duty is charged,

enter those premises in accordance with section 108 of the Customs and Excise Management Act 1979^f1.

(2)

But paragraph (1) does not apply where the producer has already entered the premises in accordance with section 108 for the purposes of these Regulations.

(3)

Where—

(a)

this regulation applies, and

(b)

the time by which the producer must make entry in accordance with paragraph (1) falls before 1st August 2002,

he shall make entry on or before 15th August 2002 rather than at the time prescribed by paragraph (1).

Annotations

Footnotes

f1: Section 108 was amended by paragraphs 1 and 7 of Schedule 4 to the Finance Act 1994 (c. 9).