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13.—(1) Every producer must keep and preserve at production premises a record (“the motor fuels record”) in accordance with the provisions of, and containing the particulars specified in, the Schedule.
(2) In the Schedule, a reference to “standard litres” means a litre of any liquid at a temperature of 15ºC.
(3) The motor fuels record must be preserved by the producer for a period of 6 years, or such lesser period as the Commissioners may allow, starting on the day that the record is made.
14.—(1) This regulation applies if, before 1st September 2004, a person was obliged to keep and preserve—
(a)the fuel substitutes record governed by regulation 6 of the Other Fuel Substitutes (Payment of Excise Duty etc.) Regulations 1995(1), or
(b)the biodiesel record governed by regulation 7 of the Biodiesel and Bioblend Regulations 2002(2),
(2) Notwithstanding the revocation of the regulations described in paragraph (1), the person must continue to preserve the fuel substitutes record or the biodiesel record, as the case may be, for a period of 6 years, or such lesser period as the Commissioners may allow, starting on the day that the record is made.
15.—(1) This regulation applies if—
(a)a producer sends out from production premises a consignment of biofuel, and
(b)that biofuel is charged with biofuel duty because it is set aside for chargeable use when on those production premises.
(2) The producer must, in respect of each consignment sent out from production premises, issue to the consignee a serially numbered delivery note containing the particulars specified in paragraph (3).
(3) The particulars that are to be set out in the delivery note are as follows—
(a)the particulars set out in sub-paragraphs (a) to (f) of paragraph 1 of the Schedule; and
(b)the address from which that consignment is sent out.
16. Where an authorised person requires the use of—
(a)a particular method of measurement,
(b)a particular method of calibration, or
(c)particular conversion tables,
to ascertain any quantity of biofuel at or received into, used at or sent out from a production premises or an excise warehouse, the occupier of the production premises or the excise warehouse must comply with such requirement.
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