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2. In respect of each quantity of biodiesel, bioethanol or fuel substitute that is charged with biofuels duty because it is put to chargeable use when on his premises, the following particulars must be entered in the motor fuels record on the day of the chargeable use—
(a)the date of chargeable use;
(b)a description of the liquid indicating whether it is biodiesel, bioethanol or fuel substitute;
(c)in the case of fuel substitute, a description indicating that the fuel substitute has been charged with fuel substitute duty upon chargeable use as—
(i)fuel for a diesel engine,
(ii)fuel for an engine, other than a piston engine, of an aircraft,
(iii)fuel for a petrol engine powered by leaded petrol,
(iv)fuel for a petrol engine powered by unleaded petrol,
(v)fuel for a piston engine of an aircraft,
(vi)fuel for any other engine, motor or machinery not falling within sub-paragraphs (i) to (iv),
(vii)an additive or extender in fuel for a diesel engine,
(viii)an additive or extender in fuel for an engine, other than a piston engine of an aircraft,
(ix)an additive or extender in fuel for a petrol engine powered by leaded petrol,
(x)an additive or extender in fuel for a petrol engine powered by unleaded petrol,
(xi)an additive or extender in fuel for a piston engine of an aircraft, or
(xii)an additive or extender in fuel for any engine, motor or machinery not falling within paragraphs (i) to (iv);
(d)the quantity, in standard litres, of the biofuel put to chargeable use;
(e)the date upon which the entry in relation to the consignment is made in the motor fuels record; and
(f)the amount and rate of biofuels duty charged in respect of that chargeable use.
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