{
  "url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/note",
  "json_url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations consolidate the following Regulations—\nThe Excise Duties (Deferred Payment) Regulations 1983; the Excise Duties (Hydrocarbon Oils) (Deferred Payment) Regulations 1985;\nthe Excise Duties (Deferred Payment) (Amendment) Regulations 1986; and\nthe Excise Duties (Deferred Payment) (Amendment) Regulations 1989.\nThese Regulations also extend the accounting arrangements for the deferred payment of excise duty to registered excise dealers and shippers on the following categories of goods, (where the duty is payable by them)—\nwine, made-wine, cider, spirits, hydrocarbon oils and beer.\nThere is no change to the duty deferment arrangements for these goods where the duty is payable by other categories of trader.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3152/note",
    "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."
}