8.—(1) Applications for relief that is set-off in accordance with regulation 7(1) must be made by submitting the claim for set-off governed by regulation 7(2) of the Deferment Regulations.
(2) Applications for relief that is set-off in accordance with regulation 6(2) must be made on the return governed by regulation 19(1) or 19A(3) of the Biofuels Regulations that the claimant is obliged to furnish in respect of biofuels duty.