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Paragraph 27 Estimation adjustment: fuels

Original text. Later amendments are not shown.

(1)

Sub-paragraph (2) applies where—

(a)

A is supplied with fuel during a year;

(b)

for at least half of the year in which the supply is made, the amount of that supply consumed by A is estimated by A; and

(c)

A cannot provide evidence to the satisfaction of the administrator of that amount.

(2)

Where this sub-paragraph applies, the “estimation adjustment” is 10% of that amount which has been estimated.