The Excise Duties (Deferred Payment) Regulations 1992

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 93 and 127A of the Customs and Excise Management Act 19791; sections 13, 15, 56 and 62(5) of the Alcoholic Liquor Duties Act 19792; sections 21 and 24 of the Hydrocarbon Oil Duties Act 19793; and additionally, being a department designated4 for the purposes of section 2(2) of the European Communities Act 19725 in relation to payment of excise duty, in exercise of the powers conferred by that section and of all other powers enabling them in that behalf, hereby make the following Regulations: