Regulation 6 PaymentI1

A registrable person must pay to the Commissioners the amount of CCL due from him for a given accounting period no later than the due date for the return for that period (see regulations 4(2), 4(3) and 4(4)).

The registrable person must make that payment by securing that it is delivered either to the address or bank account prescribed for this purpose by the Commissioners in a published notice or to any other address or bank account that they may direct or allow.

The Commissioners may allow a registrable person who has made arrangements with them for the payment of any amount of CCL due from him by means of direct debit an extra 7 days in which the payment may be made.

The Commissioners shall only act pursuant to paragraph (3) in accordance with conditions they shall stipulate in a published notice.