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HMRC internal manual

Biofuels and Fuel Substitutes Assurance

Law: Powers

Action Law
   
Enter and inspect any production premises, other than a private dwelling house The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations, Regulation 10 & 11 HCOBIG2300
Examine any vehicle on those premises The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations, Regulation 10 & 11
Inspect or sample any biofuel found on those premises The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations, Regulation 10 & 11
Inspect or sample any biofuel found on or in any vehicle found on those premises The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations, Regulation 10 & 11
Require the production of your business records and remove or take copies of those records Customs and Excise Management Act 1979 Section 118B. See also Revenue Trader (Accounts and Records) Regulations 1992
Require details of recipes used to produce biodiesel to be kept and preserved for six years. Also requires supporting documents and test results to be kept and preserved for six years Powers given by Revenue Trader (Accounts and Records) Regulations 1992, Regulation 6
Require that the records of litres and duty points (dates) are kept by exempt producers and preserved for six years. Powers given by regulation 6 of the Biofuels and other Fuel Substitutes (Payment of Excise Duties etc) (Amendment) Regulations 2007
To assess excise duty Powers given by the Finance Act 1994 Sections 12(1) and 12(1A)
To issue civil penalties Powers given by the Finance Act 1994 Section 9