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Regulation 6 Time and method of payment of the duty

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

Subject to paragraph (2) below and save as the Commissioners may otherwise direct, duty shall be paid on or before an excise duty point.

(2)

In a duty deferment arrangement, and save as the Commissioners may otherwise direct, the time when the duty is to be paid shall be the time specified by that arrangement.

(3)

In this regulation “duty deferment arrangement” means any provision made by or under the customs and excise Acts that permits the payment of excise duty to be deferred.