3.—(1) Amend regulation 2 as follows.
(2) Renumber regulation 2 as paragraph (1) of regulation 2.
(3) In the definition of “entered premises for “regulation 8” substitute “regulation 8A or 8E”.
(4) After the definition of “entered premises” insert—
““exempt producer” means a producer who is not liable under regulation 8A or 8E to make entry of production premises;”.
(5) After the definition of “fuel substitute duty” insert—
““large producer” means a producer whom the Commissioners have notified is a large producer in accordance with regulation 19A(1) (and that notification has not been withdrawn);”.
(6) In the definition of “production premises” omit “, and which, if not entered by him, are required by regulation 8 to be entered”.
(7) After the definition of “production premises” insert—
““quarter” means the period of three calendar months commencing on 1st January, 1st April, 1st July and 1st October in any year;
“section 108” means section 108 of the Customs and Excise Management Act 1979;”.
(8) After regulation 2(1) insert—
“(2) References to “making entry” are references to making entry under section 108 of the Customs and Excise Management Act 1979.”.