# The Tobacco Products (Amendment) Regulations 1992, Note: Explanatory note


(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.

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Source: https://www.legislation.gov.uk/uksi/1992/3154/note (the official version)
Page: https://openlegislation.uk/tobacco-products-amendment-regulations-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.