Designated file
4.—(1) For the purposes of these Regulations delivery to the proper officer of anything in writing—
(a)shall be effected by placing it in the relevant designated file; and
(b)the time of such delivery shall be when it is placed in that designated file,
but the proper officer may direct that delivery shall be effected in another manner.
(2) Nothing in a designated file shall be removed without the permission of the proper officer.
(3) Nothing in a designated file shall be altered in any way, and an amendment to anything in it shall be made by depositing a notice of amendment in the designated file.
(4) The designated file shall be kept at such place as the Commissioners direct and, if kept at the excise warehouse, shall be provided by the occupier.
(5) The designated file shall be a receptacle approved by the Commissioners for the secure keeping of written material, and different files may be approved for different purposes.
(6) For the purposes of these Regulations delivery to the proper officer of anything not in writing shall be effected in such manner, and be subject to such conditions, as the Commissioners direct.