13.—(1) Every producer[F1, other than an exempt 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.
Textual Amendments
F1Words in reg. 13(1) 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, 5(2)