# The Excise Duties (Deferred Payment) (Amendment) Regulations 1989, Note: 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.

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Source: https://www.legislation.gov.uk/uksi/1989/1368/note (the official version)
Page: https://openlegislation.uk/excise-duties-deferred-payment-amendment-regulations-1989/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.