(b) a type B record in relation to the storage of fuel if the fuel is stored in an amount, or in an amount in a particular circumstance, for which, under the regulations, no record is required; or
(c) a type C record in relation to the use of fuel by a person if the fuel is used in an amount, or in an amount in a particular circumstance, for which, under the regulations, no record is required; or
(d) a type C record in relation to the blending of fuel by a person if the blended fuel is of an amount, or the blended fuel is of an amount and is blended in a particular circumstance, for which, under the regulations, no record is required; or
(e) a type C record in relation to the disposal of fuel by a person if the fuel is disposed of in an amount, or in an amount in a particular circumstance, for which, under the regulations, no record is required.