Search Legislation

Advanced Search

The Customs Duties (Deferred Payment) (Amendment) Regulations 1978

Help about what version

What Version

  • Latest available (Revised)
  • Original (As made)
Help about opening options

Opening Options

Status:

This is the original version (as it was originally made). This item of legislation is currently only available in its original format. The electronic version of this UK Statutory Instrument has been contributed by Westlaw and is taken from the printed publication. Read more

4.—(1) In Regulation 2(1) after the words ““approved” means approved by the Commissioners” there shall be added the words “to apply for deferment of payment of duty on behalf of himself or another and “approve” and “approval” shall be construed accordingly”.

(2) In Regulation 2(1), for the definition of “payment day” there shall be substituted the following definition:—

““payment day” means the 15th day of the month next following that in which the amount of duty deferred is entered into the Commissioners' accounts, or in the case of import entries scheduled periodically, the 15th day of the period following that in which deferment is granted (save that where that day in either case falls on a non-working day it shall be the next working day thereafter);”.

(3) In Regulation 2(1) there shall be inserted the following definition:—

““period” means a period commencing on the 16th day of any month and ending on the 15th day of the month next following.”.

Back to top

Options/Help

Print Options

Close

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.

Close

Opening Options

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

Close

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
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as made version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources