Regulation 9
(1)
Save as the Commissioners may otherwise allow, an authorised person shall each year on a date agreed with the proper officer take stock of all end-use goods at his premises and shall forthwith furnish a return thereof to the proper officer.
(2)
The return of stock required by this Regulation shall include—
(a)
the consignment serial number referred to in Regulation 4 hereof for each consignment or part thereof of end-use goods; and
(b)
the quantity and description of the goods to which each consignment serial number relates.
(3)
Every return required under this Regulation shall be dated and signed by the authorised person as being correct and complete.