{
  "url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992",
  "json_url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992.json",
  "id": "uksi/1992/3152",
  "title": "The Excise Duties (Deferred Payment) Regulations 1992",
  "short_title": "Excise Duties (Deferred Payment) 1992",
  "long_title": "These Regulations consolidate the following Regulations—",
  "citation": "S.I. 1992/3152",
  "type": "uksi",
  "year": "1992",
  "number": "3152",
  "version": "current",
  "date": "1992-12-10",
  "revised": true,
  "valid_from": "2025-02-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "part/I",
      "kind": "part",
      "number": "I",
      "heading": "PRELIMINARY",
      "url": null,
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
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      "number": "1",
      "heading": "Citation, commencement and revocation",
      "url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": "part/I"
    },
    {
      "path": "regulation/2",
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      "heading": "Interpretation",
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      "status": null,
      "parent": "part/I"
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    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Application",
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      "status": null,
      "parent": "part/I"
    },
    {
      "path": "part/II",
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      "number": "II",
      "heading": "DEFERMENT OF EXCISE DUTY",
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      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/4",
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      "heading": "Approved persons",
      "url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/regulation-4",
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      "status": null,
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      "status": null,
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    },
    {
      "path": "regulation/6",
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      "heading": "Set-offs",
      "url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/regulation-6",
      "extent": "E+W+S+N.I.",
      "status": null,
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    },
    {
      "path": "regulation/7",
      "kind": "regulation",
      "number": "7",
      "heading": "Adjustments",
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      "status": null,
      "parent": "part/II"
    },
    {
      "path": "part/III",
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      "number": "III",
      "heading": "REQUIREMENTS TO BE OBSERVED",
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      "status": null,
      "parent": null
    },
    {
      "path": "regulation/8",
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      "heading": "Security",
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      "status": null,
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      "path": "regulation/9",
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      "status": null,
      "parent": "part/III"
    },
    {
      "path": "regulation/10",
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      "heading": "Change of circumstances",
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    },
    {
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      "status": null,
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    },
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      "path": "regulation/11",
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      "heading": "Purposes for which excise duty is treated as paid",
      "url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/regulation-11",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "regulation/12",
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      "heading": "Savings for requirements of other Regulations",
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      "path": "signature",
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    },
    {
      "path": "note",
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      "heading": "Explanatory note",
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      "status": null,
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    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1979/2",
      "title": "Customs and Excise Management Act 1979",
      "url": "https://openlegislation.uk/customs-and-excise-management-act-1979",
      "provisions": []
    },
    {
      "id": "ukpga/1979/4",
      "title": "Alcoholic Liquor Duties Act 1979 (repealed)",
      "url": "https://openlegislation.uk/alcoholic-liquor-duties-act-1979-repealed",
      "provisions": []
    },
    {
      "id": "ukpga/1979/5",
      "title": "Hydrocarbon Oil Duties Act 1979",
      "url": "https://openlegislation.uk/hydrocarbon-oil-duties-act-1979",
      "provisions": []
    },
    {
      "id": "ukpga/1972/68",
      "title": "European Communities Act 1972 (repealed)",
      "url": "https://openlegislation.uk/european-communities-act-1972-repealed",
      "provisions": []
    }
  ],
  "changes_made_to": 10,
  "changes_made_to_url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/changes.json",
  "changes_made_by": 4,
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  "instruments_made_under_url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3152",
    "retrieved_at": "2026-10-29T14:09:12.268884+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."
}