Document ID: chunk:federal_register_of_legislation:F2024L00964:reg:20:p2
Version: federal_register_of_legislation:F2024L00964
Segment Type: reg
Provision Reference: reg 20 (pt 2/2)
Character Range: 43551–44672

(ii) to have been paid in consideration of the carrying out of the tolled actions; and
 (iii) to have been paid, in whole or part, at a time or times determined by the Commissioner; and
 (iv) to have been paid, in whole or part, by a person or persons determined by the Commissioner; and
 (f) any amount paid in consideration of the carrying out of the tolled actions (disregarding paragraph (e)) is taken, for the purposes of working out an RPM price of a participant in the shipper operation under this instrument, not to be a cost associated with the shipper operation.
Note: If an amount or amounts are paid under a tolling arrangement, and the amount or amounts are not a commercial tolling fee under subsection (2) or this subsection, it may not be possible to use the RPM (see subsection 33(2)).
 (4) In making a determination under subparagraph (3)(e)(iii) or (iv), the Commissioner must have regard to both the form and substance of the tolling arrangement. However, the Commissioner must disregard the form of the arrangement to the extent (if any) that it is inconsistent with the substance of the arrangement.