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8.—(1) Amend regulation 19 as follows.
(2) For paragraph (1) substitute—
“(1) The requirements in paragraph (1A) apply to a producer, other than a large producer, in relation to—
(a)each of his entered premises, and
(b)any premises for which he is liable to make entry that have not been entered.
(1A) A producer to whom this paragraph applies must no later than the fifteenth day of each quarter—
(a)furnish a return of the quantities of biodiesel, bioethanol and fuel substitute, and
(b)pay the biofuels duty
in respect of which there was an excise duty point in the preceding quarter.”.
(3) In paragraph (4) for “month” substitute “quarter”.
(4) After paragraph (7) insert—
“(8) Every producer who is a producer on 30th June 2007 must, in relation to each of his entered premises, no later than 13 July 2007 —
(a)furnish a return of the quantities of biodiesel, bioethanol, and fuel substitute; and
(b)pay the biofuels duty,
in respect of which there was an excise duty point in June 2007.”.
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