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The Excise Duties (Deferred Payment) (Amendment) Regulations 1989

S.I. 1989/1368 · Made 4 August 1989

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

CUSTOMS AND EXCISE

Made 4th August 1989

Laid before Parliament 11th August 1989

Coming into force 1st September 1989

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 127A of the Customs and Excise Management Act 1979f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations to the whole text

Footnotes

f1

1979 c. 2. Section 127A was inserted by the Finance Act 1983 (c. 28), section 6.

Contents

  1. 1Regulation 1
  2. 2Regulation 2
  3. Signature
  4. Explanatory note

1

These Regulations may be cited as the Excise Duties (Deferred Payment) (Amendment) Regulations 1989 and shall come into force on 1st September 1989.

2

In regulation 3 of the Excise Duties (Deferred Payment) Regulations 1983f1, after sub-paragraph 3(d) there shall be inserted: “(e) cider manufactured in the United Kingdom and delivered from an excise warehouse.”.

Signature

P. G. Wilmott

Commissioner of Customs and Excise

New King’s Beam House 22 Upper Ground London SE1 9PJ

4th August 1989

Explanatory note

(This note is not part of the Regulations)

Under the Cider and Perry Regulations 1989 (S.I. 1989/1355), cider and perry produced in the United Kingdom may be deposited in an excise warehouse for subsequent delivery for home use.

These Regulations provide for the deferment of payment of excise duty on cider and perry delivered from excise warehouses, on the same basis as applies to certain other dutiable goods.