Regulation 1 Citation, commencement and revocationI1

These Regulations may be cited as the Excise Duties (Deferred Payment) Regulations 1992 and shall come into force on 1st January 1993.

The Excise Duties (Deferred Payment) Regulations 1983^f1, the Excise Duties (Hydrocarbon Oils) (Deferred Payment) Regulations 1985^f2, the Excise Duties (Deferred Payment) (Amendment) Regulations 1986^f3 and the Excise Duties (Deferred Payment) (Amendment) Regulations 1989^f4 are hereby revoked.