10.—(1) This regulation applies to registered stores in respect of which the records relating to removal are kept by means of a computer or other electronic system approved by the Commissioners; and the Commissioners may at any time revoke such approval upon giving fourteen days’ notice in writing.
(2) The occupier of any registered store where electronic removal may take place must keep such records as may be specified in a notice published by the Commissioners and not withdrawn by a further notice.
(3) Electronic removal means the making of an entry in the records specified in accordance with paragraph (2) above which identifies the tobacco product which is the subject of that entry as having been removed from that store for the purpose of these Regulations notwithstanding that it remains in that store.
(4) Any entry made in accordance with paragraph (3) above may not be cancelled, amended or altered.
(5) Subject to regulation 9(6) above, tobacco products removed to home use from a registered store to which this regulation applies are deemed to have been removed at the time of their electronic removal or, if earlier, at the time they were actually removed.