# The Excise Duties (Deferred Payment) Regulations 1992, Note: Explanatory note

Extent: E+W+S+N.I.

(This note is not part of the Regulations)
These Regulations consolidate the following Regulations—
The Excise Duties (Deferred Payment) Regulations 1983; the Excise Duties (Hydrocarbon Oils) (Deferred Payment) Regulations 1985;
the Excise Duties (Deferred Payment) (Amendment) Regulations 1986; and
the Excise Duties (Deferred Payment) (Amendment) Regulations 1989.
These 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)—
wine, made-wine, cider, spirits, hydrocarbon oils and beer.
There is no change to the duty deferment arrangements for these goods where the duty is payable by other categories of trader.

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Source: https://www.legislation.gov.uk/uksi/1992/3152/note (the official version)
Page: https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.