The Excise Duties (Deferred Payment) Regulations 1992

Interpretation

2.  In these Regulations—

“approved person” means a person approved by the Commissioners under regulation 4 below;

“business day” means a day which is a business day within the meaning of section 92 of the Bills of Exchange Act 1882(1);

“hydrocarbon oils” means goods (except petrol substitutes, power methylated spirits and road fuel gas) chargeable with excise duty by virtue of the Hydrocarbon Oil Duties Act 1979 and includes composite goods containing hydrocarbon oils on which goods excise duty is chargeable;

“imported by a registered excise dealer and shipper” includes any importation where goods are moved under the instructions of a registered excise dealer and shipper or are, in accordance with registered excise dealers and shippers regulations, deemed to be so moved;

“made-wine” includes composite goods containing made-wine on which goods excise duty is chargeable;

“spirits” includes composite goods containing spirits on which goods excise duty is chargeable;

“payment day” has the meaning given by regulation 5 below;

“wine” includes composite goods containing wine on which goods excise duty is chargeable.

(1)

1882 c. 61 (45 & 46 Vict); section 92 was amended by the Banking and Financial Dealings Act 1971 (c. 80), sections 3 and 4.