12.—(1) The following conditions and requirements are specified in respect of premises on which chargeable soft drinks may be stored before the occurrence of a chargeable event.
(2) The liable person must notify the Commissioners in accordance with paragraph (3) of—
(a)the address of the premises;
(b)whether or not the premises are packaging premises of the liable person; and
(c)if the premises are not packaging premises of the liable person—
(i)the name and address of the person who provides warehousing services to the liable person at the premises; and
(ii)where applicable, that person’s company registration number and registered office.
(3) A notification under paragraph (2) must be made—
(a)in writing;
(b)before the liable person uses the premises for the storage of chargeable soft drinks; and
(c)in such form and manner as the Commissioners may prescribe, including electronically, subject to such exceptions as they may prescribe.