44U.— (1) F148[The Minister may, following consultation with the Minister for Transport, make regulations] for the purposes of this Part, requiring the Agency and F149[renewable transport fuel] obligation account holders to make written returns to the Minister in each month.

(2) Regulations under this section may, among other things, provide for the following matters:

(a) the information to be contained in returns;

(b) requirements relating to the certification of returns;

(c) the dates by which returns are to be made;

(d) the form in which returns are to be made.

(3) A person commits an offence under this section if the person—

(a) fails to give for a period of 3 consecutive months from the applicable date required under subsection (2)(c) a return in such form and containing such information as is required under subsection (2)(a), or

(b) provides in a return information that is false or misleading in a material respect and that the person knows is false or misleading.]