# The Customs Duties (Deferred Payment) Regulations 1976, Regulation 8

Extent: E+W+S+N.I.

Without prejudice to Regulation 6, for the purposes of—
(a) sections 34(1), 35(5), 36, 46 and 260(1) of the Customs and Excise Act 1952; and
(b) any relief by way of repayment of customs duty, or agricultural levy falling to be treated as such, under—
(i) section 7 of the Import Duties Act 1958,
(ii) section 1 of the Finance Act 1966,
(iii) Regulation 4 of the Import Duties (Outward Processing Relief) Regulations 1976, and
(iv) Article 4 of the Agricultural Levies (Outward Processing Relief) Order 1976
duty shall be deemed to have been paid at the time when deferment thereof was granted.

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Source: https://www.legislation.gov.uk/uksi/1976/1223/regulation/8 (the official version)
Page: https://openlegislation.uk/customs-duties-deferred-payment-regulations-1976/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.