OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations amend the Tobacco Products Regulations 1979 by extending the accounting arrangements for deferred payment of excise duty to tobacco products in respect of which duty is payable by a registered excise dealer and shipper.

There is no change to the duty deferment arrangements for tobacco products in respect of which duty is payable by other categories of trader.