EXCISE REGULATION 2015
For subparagraph 61C(1)(b)(ii) of the Act, the following goods are prescribed:
(a) stabilised crude petroleum oil to which item 20 of the Schedule to the Excise Tariff Act 1921 applies;
(b) condensate to which item 21 of the Schedule to the Excise Tariff Act 1921 applies. 25(2)
For paragraph 61C(3)(d) of the Act, the following conditions are prescribed for those goods:
(a) that the person gives the CEO a return, in the approved form, on the day of each calendar month specified by the CEO in the person ' s permission;
(b) that the return includes particulars about the goods that have, during the previous month, been delivered into home consumption under the permission.
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