Regulation 4 Delivery Notes

Subject to paragraph (2) below, a producer shall, in respect of each consignment of liquid sent out from his premises, issue to the consignee a serially numbered delivery note containing the particulars specified in Schedule 1 to these Regulations.

The requirement of paragraph (1) above only applies in the case of a liquid which is charged with a duty of excise by virtue of the provisions of section 6A of the Act on the basis of it having been set aside when on those premises from which it is sent out.