Regulation 5

Every person required by Regulation 4 to give a notification shall, unless the Commissioners otherwise require, furnish, not later than the 15th day of each month, to the Collector of Customs and Excise in whose Collection that person's premises are situated, on forms provided by the Commissioners, a return of the quantities of gas upon which excise duty has not been paid, which have been sent out, set aside or used as fuel in a road vehicle during the preceding month and at the same time pay to that Collector the excise duty chargeable on the said gas.