The Excise Duties (Deferred Payment) (Amendment) Regulations 1989

Made4th August 1989

Laid before Parliament11th August 1989

Coming into force1st September 1989

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 127A of the Customs and Excise Management Act 19791 and of all other powers enabling them in that behalf, hereby make the following Regulations:

1

These Regulations may be cited as the Excise Duties (Deferred Payment) (Amendment) Regulations 1989 and shall come into force on 1st September 1989.

2

In regulation 3 of the Excise Duties (Deferred Payment) Regulations 19832, after sub-paragraph 3(d) there shall be inserted: “(e) cider manufactured in the United Kingdom and delivered from an excise warehouse.”.

P. G. WilmottCommissioner of Customs and ExciseNew King’s Beam House 22 Upper Ground London SE1 9PJ4th August 1989

(This note is not part of the Regulations)

Under the Cider and Perry Regulations 1989 (S.I.1989/1355), cider and perry produced in the United Kingdom may be deposited in an excise warehouse for subsequent delivery for home use.

These Regulations provide for the deferment of payment of excise duty on cider and perry delivered from excise warehouses, on the same basis as applies to certain other dutiable goods.