Regulation 3 Amendment of Part 1

Amend regulation 2 as follows.

Renumber regulation 2 as paragraph (1) of regulation 2.

In the definition of “entered premises for “regulation 8” substitute “regulation 8A or 8E”.

After the definition of “entered premises” insert—

• ““exempt producer” means a producer who is not liable under regulation 8A or 8E to make entry of production premises;”.

After the definition of “fuel substitute duty” insert—

• ““large producer” means a producer whom the Commissioners have notified is a large producer in accordance with regulation 19A(1) (and that notification has not been withdrawn);”.

In the definition of “production premises” omit “, and which, if not entered by him, are required by regulation 8 to be entered”.

After the definition of “production premises” insert—

• ““quarter” means the period of three calendar months commencing on 1st January, 1st April, 1st July and 1st October in any year;

• “section 108” means section 108 of the Customs and Excise Management Act 1979;”.

After regulation 2(1) insert—

“(2)

References to “making entry” are references to making entry under section 108 of the Customs and Excise Management Act 1979.”.