A producer must comply with the directions of
Public Notice 179 Part 13, as they apply to oil
received for processing, used in operations for feedstock or fuel,
and produced or delivered from operations.
If the plant in which the operations are conducted is covered
by a warehouse approval, the directions applicable to warehouse
records and accounts apply. ( Need a link here to Warehouse Records
and Accounts )
If a producer makes use of non-warehoused storage or processing vessels or plant, the directions of this Section apply as to the extent and method of record-keeping.
See HCOTEG132500 in the section on ‘Central Accounting Points’ of this guidance.
See Public Notice 206 ‘Revenue Traders Records’
