# The Excise Duties (Deferred Payment) Regulations 1992, Regulation 11: Purposes for which excise duty is treated as paid

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

Without prejudice to regulation 5 above for the purposes of the following enactments excise duty shall be deemed to have been paid at the time when deferment was granted—
(a) sections 24(2)(b), 43(1), 49(1)(a), 51, 67(1)(b), 96(1)(a), 127 and 162 of the Customs and Excise Management Act 1979;
(b) sections 10(2)(a) and 11(1)(a) of the Customs and Excise Duties (General Reliefs) Act 1979;
(c) sections 16, 21, 22(1), 22(3A), 22(5), 42 and 43 of the Alcoholic Liquor Duties Act 1979;
(d) sections 9(4), 15(1), 17(1), ... 19(3), 19A(1) and 20(1) of the Hydrocarbon Oils Duties Act 1979;
(e) regulation 3(1)(b) of the Hydrocarbon Oil Duties (Marine Voyages Reliefs) Regulations 1996 ;
(f) regulation 21 of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004.

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Source: https://www.legislation.gov.uk/uksi/1992/3152/regulation/11 (the official version)
Page: https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.