These Regulations prescribe the procedure to be followed by persons who send out, set aside or supply gas for use as road fuel chargeable with excise duty under section 3 of the Finance Act 1971. In particular they provide for the keeping and production of books and records, the furnishing of returns and information and the payment of excise duty. They also provide for entry upon and inspection of premises (other than a private dwelling house) and examination of gas by authorised persons.