{
  "url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/regulation-7",
  "json_url": "https://openlegislation.uk/excise-duties-deferred-payment-regulations-1992/regulation-7.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/7",
  "kind": "regulation",
  "number": "7",
  "heading": "Adjustments",
  "text": "(1) If a notice has been given under regulation 5 above or any other document has been submitted to the Commissioners in respect of excise duty deferment and the Commissioners are satisfied that the full amount of excise duty payable has not been shown then, save as the Commissioners may otherwise allow, the balance of excise duty shall be paid forthwith.\n(2) If a notice has been given under regulation 5 above or any other document has been submitted to the Commissioners in respect of excise duty deferment and the Commissioners are satisfied that excise duty in excess of the amount payable has been shown other than by reason of a set-off under regulation 6 above, the Commissioners shall repay or give credit for that excess, but the total amount shown shall nonetheless be paid on payment day.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 7 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/7",
    "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."
}