{
  "url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/regulation-4",
  "json_url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/regulation-4.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/4",
  "kind": "regulation",
  "number": "4",
  "heading": "Approved persons",
  "text": "(1) A person who wishes to be granted excise duty deferment under these Regulations shall apply to be approved for excise duty deferment purposes.\n(2) When approving a person under this regulation the Commissioners may specify the maximum amount of excise duty which may be deferred by that person at any time under that approval.\n(3) When approving a person under this regulation the Commissioners may limit the approval to deferment in respect of goods which are at specified places.\n(4) A person may be approved separately under this regulation in respect of different places.\n(5) The Commissioners may, for reasonable cause, at any time vary or revoke any approval granted under this regulation.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 4 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/4",
    "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."
}