Search Legislation

The Excise Duties (Deferred Payment) Regulations 1992

What Version

 Help about what version
  • Latest available (Revised)
  • Original (As made)

Opening Options

 Help about opening options


This is the original version (as it was originally made). This item of legislation is currently only available in its original format.

Purposes for which excise duty is treated as paid

11.  Without prejudice to regulation 5 above for the purposes of the following enactments excise duty shall be deemed to have been paid at the time when deferment was granted—

(a)sections 24(2)(b), 43(1)(a), 51, 67(1)(b), 96(1)(a), 127 and 162 of the Customs and Excise Management Act 1979(1);

(b)sections 10(2)(a) and 11(1)(a) of the Customs and Excise Duties (General Reliefs) Act 1979(2);

(c)sections 16, 21, 22(1), 22(3A), 22(5), 42 and 43 of the Alcoholic Liquor Duties Act 1979(3);

(d)sections 9(4), 15(1), 17(1), 18(1), 19(3), 19A(1) and 20(1) of the Hydrocarbon Oils Duties Act 1979(4).


1979 c. 2; section 51 was amended by the Finance Act 1983 (c. 28), section 7(5) and Schedule 10.


1979 c. 3; section 11(1) was amended by the Isle of Man Act 1979 (c. 58), section 13 and Schedule 1, paragraph 28.


1979 c. 4; sections 16, 21 and 22(5) were amended by S.I. 1979/241, articles 12, 14 and 15 respectively, section 22(3A) was inserted by the Finance Act 1981 (c. 35), Schedule 8, paragraph 16; section 42 was amended by the Finance Act 1988 (c. 39), sections 1 and 148 and Schedule 12, Part I and the Finance Act 1991 (c. 31), section 7 and Schedule 2, paragraph 9; section 43 was amended by the Isle of Man Act 1979 (c. 58), Schedule 1, paragraph 30 and the Finance Act 1991, section 7 and Schedule 2, paragraph 10.


1979 c. 5; sections 17, 18 and 19 were amended by the Finance Act 1981 (c. 35), sections 6(4) and 139 and Schedule 19, Part III; section 19A was inserted by the Finance Act 1981, section 5(2); section 20 was amended by the Finance Act 1985 (c. 54) section 7 and Schedule 4.

Back to top


Print Options


Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.


Opening Options

Different options to open legislation in order to view more content on screen at once


More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources