Regulation 5

In regulation 26(3), after sub-paragraph (a) there shall be inserted the following sub-paragraph–

“(aa)

in relation to tobacco products falling within sub-paragraph (aa) of paragraph (2) of this regulation, the 15th day of the month following the month in which the duty would, but for deferment granted by these Regulations, be payable, save that where that day falls on a day upon which the Bank of England is closed, the payment day shall be the last business day before that day.”.