The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004

[F1 13A.— (1) Every exempt producer must keep and preserve at production premises such records as may be specified in a notice published by the Commissioners and not withdrawn by a further notice. U.K.

(2) The records required to be preserved by virtue of paragraph (1) must be preserved by the exempt producer for 6 years, or such lesser period as the Commissioner may allow, starting on the day the record is made.]

Textual Amendments

F1 Reg. 13A inserted (30.6.2007) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007 (S.I. 2007/1640), regs. 1, 6(1)