Regulation 7 Furnishing of returns
(1)
An approved mixer shall furnish to the Commissioners a return—
(a)
on the last business day of each month, or,
(b)
where the approved mixer is also approved under the duty deferment Regulations, on the appropriate payment day of each month which is prescribed in regulation 5 of the said Regulations—
of all new oil mixed in the month preceding that in which the return is rendered, save that the Commissioners may allow a return to be rendered on a day and for a period different from the aforesaid.
(2)
The return shall be in such form and manner and containing such particulars as the Commissioners may require.