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The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007

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Amendment of Part 6

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9.—(1) After regulation 19 insert—

“Large producers

19A.—(1) The Commissioners may at any time notify a producer that he is a large producer if—

(a)in the 12 months immediately preceding notification the producer has produced 450,000 litres or more of biofuel; or

(b)they have reasonable grounds to believe that the producer will produce 450,000 litres or more of biofuel in the 12 months following notification.

(2) The Commissioners may withdraw a notification given to a large producer under paragraph (9) if the producer satisfies them by a statement in writing that—

(a)he has produced less than 450,000 litres of biofuel in the 12 months immediately preceding that statement, and

(b)there are reasonable grounds to believe he will produce less than 450,000 litres of biofuel in the 12 months immediately following that statement.

(3) The requirements in paragraph (4) apply to a producer who is for the time being 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.

(4) A large producer must no later than the fifteenth day of each month—

(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 month.

(5) Regulations 19(2) to 19(8) apply to large producers as they apply to producers and in the case of regulation 19(4) it so applies with the substitution of “quarter” for “month”.”

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