1

The requirements in paragraph (1A) apply to a producer, other than a large producer, in relation to—

a

each of his entered premises, and

b

any premises for which he is liable to make entry that have not been entered.

1A

A producer to whom this paragraph applies must no later than the fifteenth day of each quarter—

a

furnish a return of the quantities of biodiesel, bioethanol and fuel substitute, and

b

pay the biofuels duty

in respect of which there was an excise duty point in the preceding quarter.

8

Every producer who is a producer on 30th June 2007 must, in relation to each of his entered premises, no later than 13 July 2007 —

a

furnish a return of the quantities of biodiesel, bioethanol, and fuel substitute; and

b

pay the biofuels duty,

in respect of which there was an excise duty point in June 2007.