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Paragraph 1

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

The particulars to be entered in the fuel substitutes record in the event of section 6A of the Act charging a duty of excise in relation to the producer either setting aside a liquid for a chargeable use or making a chargeable use of a liquid are —

(a)

in the case of setting aside, the particulars required by paragraphs 3 to 7 below; and

(b)

in the case of making a chargeable use, the particulars required by paragraphs 8 to 11 below.