{
  "url": "https://openlegislation.uk/customs-duties-deferred-payment-regulations-1976/regulation-2",
  "json_url": "https://openlegislation.uk/customs-duties-deferred-payment-regulations-1976/regulation-2.json",
  "legislation": "uksi/1976/1223",
  "legislation_title": "The Customs Duties (Deferred Payment) Regulations 1976",
  "legislation_url": "https://openlegislation.uk/customs-duties-deferred-payment-regulations-1976",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": null,
  "text": "(1) In these Regulations—\n“approved” means approved by the Commissioners;\n“deferment” means deferment of payment of customs duty granted under these Regulations and “deferred” shall be construed accordingly;\n“payment day” means the 15th day of the month next following the month in which deferment is granted (or where that day falls on a non-working day, the next working day thereafter).\n(2) The Interpretation Act 1889 shall apply for the interpretation of these Regulations as it applies for the interpretation of an Act of Parliament.\n(3) Where any document used or required for the purpose of deferment refers to a provision of the Customs Duties (Deferred Payment) Regulations 1972 such reference shall, unless the contrary intention appears, be construed as referring to the corresponding provision of these Regulations.\n(4) Any approval granted by a Collector under the Customs Duties (Deferred Payments) Regulations 1972 and in force immediately before the commencement of these Regulations shall have effect as if granted under these Regulations.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 comes into operation at 1.9.1976, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "(1972 III, p. 5040)."
    }
  ],
  "outstanding_effects": [
    {
      "type": "amended",
      "affecting": "uksi/1978/1725",
      "affecting_title": "The Customs Duties (Deferred Payment) (Amendment) Regulations 1978"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1976/1223/regulation/2",
    "retrieved_at": "2026-10-29T20:21:01.769257+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}