{
  "url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/introduction",
  "json_url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/introduction.json",
  "legislation": "uksi/1992/3152",
  "legislation_title": "The Excise Duties (Deferred Payment) Regulations 1992",
  "legislation_url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "CUSTOMS AND EXCISE\nMade 10th December 1992\nLaid before Parliament 11th December 1992\nComing into force 1st January 1993\nThe Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 93 and 127A of the Customs and Excise Management Act 1979; sections 13, 15, 56 and 62(5) of the Alcoholic Liquor Duties Act 1979; sections 21 and 24 of the Hydrocarbon Oil Duties Act 1979; and additionally, being a department designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to payment of excise duty, in exercise of the powers conferred by that section and of all other powers enabling them in that behalf, hereby make the following Regulations:",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "C",
      "label": "C1",
      "text": "Regulations excluded (1.4.2000) by The Excise Goods (Export Shops) Regulations 2000 (S.I. 2000/645), regs. 1, 13(2) (with reg. 2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1979 c. 2; section 93 was amended by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, paragraph 2, and the Finance Act 1986 (c. 41), section 4 and Schedule 3 and the Finance (No. 2) Act 1992 (c. 48), section 3 and Schedule 2, paragraph 2; section 127A was inserted by the Finance Act 1983 (c. 28), section 6, and amended by the Finance (No. 2) Act 1992, section 1 and Schedule 1, paragraph 7; section 1(1) defines “the Commissioners”."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c. 4; section 13 was amended by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, paragraph 12, and the Finance Act 1985 (c. 54), section 6 and Schedule 3, paragraph 1; section 15 was amended by the Finance Act 1981, section 11(1) and Schedule 8, paragraph 14; section 56 was amended by the Finance Act 1986 (c. 41), section 114 and Schedule 23; section 4(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1979 c. 5; section 24 was amended by the Finance Act 1981 (c. 35), section 6(2) and the Finance Act 1982 (c. 39), section 4(3) and the Finance Act 1987 (c. 16), section 1(2); section 27(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2)."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "S.I. 1982/529."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "1972 c. 68."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3152/introduction",
    "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."
}