The licensee shall maintain a list of all entries referred to in rule 3 above and he shall not make any addition either to buildings or to plant, without the previous consent in writing of the [Excise Commissioner] [Legislative Supplement part III dated 26.10.71.]. On the completion of any addition, the existing entry is Form B-2 shall be withdrawn and a new entry made, provided that the previous sanction of the [Excise Commissioner] [Legislative Supplement part III dated 26.10.71.] shall not be required in the case of simple repairs to, or renewals of, existing buildings or plant.
