44O.— (1) Before the end of each month, the Minister shall notify the Agency of the Minister’s assessment of the volume of F130[renewable transport fuel] appearing to have been relevantly disposed of in the preceding month by each F130[renewable transport fuel] obligation account holder liable to pay the F130[renewable transport fuel] levy.

(2) The volume assessment is to be based on—

(a) the information given by the F130[renewable transport fuel] obligation account holder in accordance with regulations made under section 44U relating to returns, or

(b) if that information has not been given or if the Minister has reason to believe that information so given is inaccurate or incomplete in any material respect, such estimates as appear to the Minister to be reasonable having regard to any other available information.]