PART IIIU.K. EXCISE DUTY POINTS, SECURITY AND PAYMENT OF DUTY

Deferred payment—payment of dutyU.K.

19.  On each payment day the person whose arrangements have been approved under regulation 18 must—

(a)pay the amount due to the Commissioners in accordance with those arrangements, or

(b)where those arrangements involve the collection of the amount due to the Commissioners by means of a direct debit, ensure that he has sufficient funds in his account to satisfy the claim for payment.