{
  "url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/regulation-2",
  "json_url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/regulation-2.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": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations—\n“approved person” means a person approved by the Commissioners under regulation 4 below;\n“biofuels” means a liquid that is charged with excise duty under section 6AA(2) (biodiesel), 6AD(2) (bioethanol) , 6AG(2) (aqua methanol) or 6A(2) (other liquid fuel substitutes) of the Hydrocarbon Oil Duties Act 1979;\n“business day” means a day which is a business day within the meaning of section 92 of the Bills of Exchange Act 1882;\n“hydrocarbon oils” means goods (except biofuels and road fuel gas) chargeable with excise duty by virtue of the Hydrocarbon Oil Duties Act 1979 and includes composite goods containing hydrocarbon oils on which goods excise duty is chargeable;\n“imported by a registered excise dealer and shipper” includes any importation where goods are moved under the instructions of a registered excise dealer and shipper or are, in accordance with registered excise dealers and shippers regulations, deemed to be so moved;\n“other fermented product” includes composite goods containing other fermented product on which goods excise duty is chargeable;\n“spirits” includes composite goods containing spirits on which goods excise duty is chargeable;\n“payment day” has the meaning given by regulation 5 below;\n“wine” includes composite goods containing wine on which goods excise duty is chargeable.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 2 inserted (1.9.2004) by The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 5(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in reg. 2 inserted (14.11.2016) by The Biofuels and Hydrocarbon Oil Duties (Miscellaneous Amendment) Regulations 2016 (S.I. 2016/976), regs. 1, 9"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in reg. 2 substituted (1.9.2004) by virtue of The Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc.) Regulations 2004 (S.I. 2004/2065), regs. 1(1), 5(2)(b)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in reg. 2 substituted (1.2.2025) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Consequential Amendments and Modifications, Revocations, Savings and Transitional Arrangements) Regulations 2025 (S.I. 2025/96), reg. 1(2), Sch. 2 para. 2(2)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 2 in force at 1.1.1993, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "1882 c. 61 (45 & 46 Vict); section 92 was amended by the Banking and Financial Dealings Act 1971 (c. 80), sections 3 and 4."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3152/regulation/2",
    "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."
}