# The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998, Regulation 9: Payment of excise duty

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

A person liable to pay excise duty relating to an excise duty point specified by regulation 4 or 5 above shall pay the excise duty to the Commissioners upon the occurrence of that excise duty point.

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Source: https://www.legislation.gov.uk/uksi/1998/202/regulation/9 (the official version)
Page: https://openlegislation.uk/excise-duty-point-external-and-internal-community-transit-procedure-regulations-1998/regulation-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.