{
  "url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/regulation-3",
  "json_url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/regulation-3.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/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Application",
  "text": "These Regulations shall apply to goods on which excise duty would, but for deferment granted by these Regulations, be payable on or after 1st January 1993; being goods of any of the following descriptions—\n(a) wine, other fermented product, cider, spirits, biofuels, hydrocarbon oils; and\n(b) beer imported by a registered excise dealer and shipper.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 3(a) 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(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in reg. 3(a) 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(3)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in force at 1.1.1993, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1992/3152/regulation/3",
    "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."
}