44L.—(1) Where F122[renewable transport fuel] is exported from the State, being F122[renewable transport fuel] in respect of which a F122[renewable transport fuel] obligation certificate issued under section 44G, the F122[renewable transport fuel] obligation account holder to whom the certificate issued shall make an application to the Agency to cancel that certificate, whether or not the certificate has been transferred to another F122[renewable transport fuel] obligation account holder under section 44K before or after the date on which the F122[renewable transport fuel] was so exported.

(2) An application under subsection (1) shall be made within 28 days after the date on which the F122[renewable transport fuel] has been so exported—

(a) in such form as the Agency determines for that purpose, including by electronic means, as appropriate, and

(b) including such information, particulars and documentation as the Agency reasonably requires for the purposes of this section relating to the exportation of the F122[renewable transport fuel] concerned from the State.

(3) 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 (1), 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 (1).

(4) A request under subsection (3) 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.

(5) Where an application under subsection (1) to cancel a F122[renewable transport fuel] obligation certificate is made, the Agency shall, as soon as is reasonably practicable, in such form as the Agency determines—

(a) acknowledge receipt of the application, and

(b) where the certificate has been transferred under section 44K, notify the F122[renewable transport fuel] obligation account holder to whom it has been so transferred.

(6) On the date of the acknowledgement and, as appropriate, notification under subsection (5) the certificate shall cease to be valid and cancellation of the certificate shall be effected by recording a debit accordingly in the F122[renewable transport fuel] obligation account to which the certificate is credited on the date of the notification.]