# The Hydrocarbon Oil (Mixing of Oils) Regulations 1985, Regulation 8: Payment of duty


(1) At the time of furnishing a return under regulation 7 above an approved mixer shall pay to the Commissioners, or account for, the amount of duty appearing by the return to be due from him for the period to which it relates, and any duty which may be due from him for an earlier period.
(2) The duty deferment Regulations shall not apply to the payment of duty under paragraph (1) above.

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Source: https://www.legislation.gov.uk/uksi/1985/1450/regulation/8 (the official version)
Page: https://openlegislation.uk/hydrocarbon-oil-mixing-of-oils-regulations-1985/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.