{
  "url": "https://openlegislation.uk/customs-duties-deferred-payment-regulations-1976/regulation-8",
  "json_url": "https://openlegislation.uk/customs-duties-deferred-payment-regulations-1976/regulation-8.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/8",
  "kind": "regulation",
  "number": "8",
  "heading": null,
  "text": "Without prejudice to Regulation 6, for the purposes of—\n(a) sections 34(1), 35(5), 36, 46 and 260(1) of the Customs and Excise Act 1952; and\n(b) any relief by way of repayment of customs duty, or agricultural levy falling to be treated as such, under—\n(i) section 7 of the Import Duties Act 1958,\n(ii) section 1 of the Finance Act 1966,\n(iii) Regulation 4 of the Import Duties (Outward Processing Relief) Regulations 1976, and\n(iv) Article 4 of the Agricultural Levies (Outward Processing Relief) Order 1976\nduty shall be deemed to have been paid at the time when deferment thereof was granted.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 comes into operation at 1.9.1976, see reg. 1"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "(1976 II, p.2105)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "(1976 II, p.2338)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "replaced",
      "affecting": "uksi/1978/1725",
      "affecting_title": "The Customs Duties (Deferred Payment) (Amendment) Regulations 1978"
    },
    {
      "type": "modified by S.I. 1995/2518, reg. 133AG (as inserted)",
      "affecting": "uksi/2021/715",
      "affecting_title": "The Value Added Tax (Amendment) (EU Exit) Regulations 2021"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1976/1223/regulation/8",
    "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."
}