24AAAscertaining quantities of coal

#### 24AA Ascertaining quantities of coal (1) For the purposes of this Act (including ascertaining any excise duty to which this Act applies), where: (a) coal is sold by its producer; and (b) an invoice document provided by the producer to the purchaser shows a quantity as being the quantity of the coal so sold; the quantity of that coal shall be taken to be that quantity shown. (2) For the purposes of this Act (including ascertaining any excise duty to which this Act applies), where: (a) coal (in this subsection referred to as the relevant coal) is sold by its producer to a person; (b) coal (in this subsection referred to as the acquired coal) not produced by that producer is sold by that producer to that person; and (c) an invoice document provided by that producer to that person shows a quantity as being the quantity of the relevant coal and the acquired coal; the quantity of the relevant coal shall be taken to be that quantity shown less the part of that quantity that a Collector is satisfied is the quantity of the acquired coal. (3) In this section, invoice document means an invoice or, if another document is approved for the purposes of this paragraph by a Collector, that other document.