The Fossil Fuel Levy Regulations 1990

Conflicts between information furnished to prescribed person

35.—(1) This regulation applies in any case where–

(a) information of a description contained in a Part of Schedule 4 has been furnished to the Director by any person in accordance with a notice under regulation 33; and

(b) that information is, or appears to the Director to be, inconsistent with other information in the possession of the Director pursuant to these Regulations.

(2) (a) Where the information is of a description contained in Part I of Schedule 4, the Director may place greater reliance on information furnished by a licensed supplier;

(b) where the information is of a description contained in Part II of that Schedule, the Director may place greater reliance on information furnished by a licensed transmitter; and

(c) where the information is of a description contained in Part III of the Schedule, the Director may place greater reliance on information furnished by a licensed generator.

(3) Subject to paragraph (2), in any case the Director may place greater reliance on information which is accompanied by an auditor’s certificate that it is fairly stated and properly compiled.