Statutory Instrument 1992 No. 3152

The Excise Duties (Deferred Payment) Regulations 1992

(The document as of February, 2008)

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STATUTORY INSTRUMENTS

1992 No. 3152

CUSTOMS AND EXCISE

The Excise Duties (Deferred Payment) Regulations 1992

Made	10th December 1992

Laid before Parliament

11th December 1992

Coming into force

1st January 1993

ARRANGEMENT OF REGULATIONS

PART I
PRELIMINARY
1.	Citation, commencement and revocation
2.	Interpretation
3.	Application
PART II
DEFERMENT OF EXCISE DUTY
4.	Approved persons
5.	Deferment
6.	Set-offs
7.	Adjustments
PART III
REQUIREMENTS TO BE OBSERVED
8.	Security
9.	Conditions
10.	Change of circumstances
PART IV
RELATIONSHIP TO OTHER ENACTMENTS
11.	Purposes for which excise duty is treated as paid
12.	Savings for requirements of other Regulations

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