44E.— (1) The Agency shall, in respect of each obligated party, open an account (in this Part referred to as a "F86[renewable transport fuel] obligation account") within—

(a) 21 days after the coming into operation of this section, or

(b) 21 days after the oil company or oil consumer concerned first becomes liable to pay the levy,

whichever is the earlier.

(2) The following matters shall be recorded in a F86[renewable transport fuel] obligation account:

(a) the balance of F86[renewable transport fuel] obligation certificates held to the credit of the account;

(b) the issuing, transfer, cancellation and revocation of F86[renewable transport fuel] obligation certificates;

(c) such other information as the Agency determines relating to the administration of the F86[renewable transport fuel] obligation.

(3) The Agency may, in accordance with this section and any regulations made under it, open a F86[renewable transport fuel] obligation account on application to the Agency by a F86[renewable transport fuel] producer or F86[renewable transport fuel] supplier who is not an obligated party.

(4) An application under subsection (3) by a F86[renewable transport fuel] producer or F86[renewable transport fuel] supplier (in this section referred to as the "applicant") to open a F86[renewable transport fuel] obligation account shall be in the prescribed form and shall include—

(a) a current tax clearance certificate,

(b) such information, particulars and documentation as the Agency may reasonably require in order to be satisfied that the applicant is a F86[renewable transport fuel] producer or a F86[renewable transport fuel] supplier, and

(c) such other information, particulars and documentation as may be prescribed.

(5) The Agency may request an applicant to give to the Agency—

(a) such additional information, particulars and documentation as the Agency determines for the purposes of an application under subsection (3), and

(b) such evidence as the Agency may reasonably require in order to verify any information, particulars or documentation given to the Agency in respect of an application under subsection (3).

(6) A request under subsection (5) shall be in such form as the Agency determines and shall specify a period of not less than 21 days from the date of the request within which such information, particulars, documentation or evidence, as the case may be, shall be given to the Agency.

(7) When making an application under subsection (3), without prejudice to any other powers which the Agency may have in that behalf, the applicant shall give consent to the Agency in the prescribed form allowing the Agency or an authorised officer of the Agency such access to premises (within the meaning of section 45), documents, books, records, computers and equipment as the Agency may reasonably require in order to verify the information, particulars and documentation given in the application or any additional information, particulars or documentation or evidence given under this section.

(8) The Agency may refuse to grant an application under subsection (3) to open a F86[renewable transport fuel] obligation account where—

(a) the Agency is not satisfied that the applicant is a F86[renewable transport fuel] producer or F86[renewable transport fuel] supplier, as the case may be,

(b) the application is incomplete,

(c) the applicant fails to give any additional information, particulars or documentation or evidence within the period specified in a request made under subsection (5),

(d) the applicant fails to give the consent referred to in subsection (7),

(e) the Agency is of the opinion that any of the information, particulars or documentation given in the application or any additional information, particulars or documentation or evidence given under this section is incorrect, or

(f) the applicant is already a F86[renewable transport fuel] obligation account holder.

(9) If the Agency proposes to refuse an application under subsection (3), it shall give the applicant a notice in such form as the Agency determines—

(a) specifying the grounds on which it is proposed to refuse the application, and

(b) informing the applicant that he or she may, within 21 days from the date of the notice, make representations in writing to the Agency—

(i) showing why the application should be granted, or

(ii) rectifying the information, particulars or documentation given in the application or any additional information, particulars or documentation or evidence given under this section,

or both.

(10) Not later than 21 days from the date of the notice under subsection (9), the applicant may make representations in writing to the Agency—

(a) showing why the application should be granted, or

(b) rectifying the information, particulars or documentation given in the application or any additional information, particulars or documentation or evidence given under this section,

or both.

(11) The Agency may refuse an application under subsection (3) only after having considered any representations made by the applicant in accordance with subsection (10).

(12) If the Agency refuses an application under subsection (3), it shall, as soon as is reasonably practicable, give to the applicant notice of the refusal in such form as the Agency determines and the notice shall include a statement setting out the reasons for the refusal.

(13) (a) An applicant aggrieved by a decision of the Agency under subsection (11) refusing an application under subsection (3) may, within 21 days beginning on the day on which the notice under subsection (12) is given to the applicant, appeal to the Minister against the decision by giving to the Minister a notice of appeal in writing stating—

(i) the name and address of the applicant,

(ii) a statement of the principal grounds for contesting the decision of the Agency and the arguments supporting those grounds, and

(iii) a schedule listing all the documents annexed to the notice of appeal.

(b) An applicant shall give a copy of the notice of appeal referred to in paragraph (a) to the Agency.

(c) The Minister shall consider the appeal in accordance with the prescribed procedures and, as the Minister sees fit, cancel or confirm the notice of refusal.

(d) The Minister shall notify the applicant and the Agency in writing of his or her decision and the reasons for the decision as soon as is reasonably practicable.

(e) A decision of the Minister on an appeal under this section shall be final and binding on the applicant and the Agency.

(14) The Minister may make regulations for the purposes of this section providing for all or any of the following:

(a) the form in which an application under subsection (3) shall be made, including by electronic means;

(b) the information, particulars and documentation to be included in an application under subsection (3);

(c) the form and content of the consent to be given by the applicant under subsection (7) for the purposes of an application under subsection (3);

(d) the procedures to be followed for the purposes of an appeal to the Minister under subsection (13);

(e) such other matters as the Minister considers necessary and appropriate relating to an application under subsection (3) or an appeal to the Minister under subsection (13).

(15) A person commits an offence where he or she gives information under this section or any regulations made under it and he or she—

(a) knowingly makes any statement or representation (whether written or verbal) which is to his or her knowledge false or misleading in any material respect, or

(b) knowingly conceals any material fact, or

(c) produces or furnishes, or causes or knowingly allows to be produced or furnished, any information, particulars, documentation or evidence which he or she knows to be false in a material particular.

(16) In this section "tax clearance certificate" means a certificate under section 1095 (as substituted by section 127(b) of the Finance Act 2002) of the Taxes Consolidation Act 1997.]