23E+W+S
23[F1(1)Subject to subparagraph (2) and paragraph 24 below ], as soon as the loading has been completed and the seller has ascertained the weight of the vehicle with its load and the identity of the consignee, the seller shall cause to be attached to the vehicle a document stating—E+W+S
(a)the name of the seller and the place and date of weighing,
(b)the name of the consignee and the destination of the vehicle,
(c)sufficient particulars to identify the vehicle,
(d)the tare weight of the vehicle as determined or redetermined in pursuance of paragraph 21 above or, if by virtue of paragraph 28 below paragraph 21 does not apply to the vehicle, the tare weight of the vehicle expressed to be as estimated by the seller,
(e)the weight attributed to the solid fuel in the vehicle by the seller for the purpose of calculating its purchase price, and
(f)the type of that fuel.
[F2(2)Subparagraph (1) above shall not apply if, at the time of departure of the vehicle from the place of loading, the seller causes to be transmitted to the buyer, for receipt not later than the time of arrival of the vehicle at the buyer’s premises, the information required by subparagraphs (a) to (f) of subparagraph (1) above:
Provided that where such information is transmitted otherwise than in a legible form—
(a)the seller and the buyer have agreed in writing that the information may be so transmitted;
(b)the places of loading and destination of the vehicle are suitably equipped for the transmission and receipt of information in such form; and
(c)the information is capable of being reproduced in a permanent legible form by the system effecting the transmission, and is so reproduced if required by an inspector, subject to the production, if so requested, of his credentials.]
Textual Amendments
F1Words substituted by S.I. 1987/216, art. 2(a)
F2Sch. 5 para.23(2) added by S.I. 1987/216, art. 2(b)