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The Tobacco Products Regulations 2001
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- UK Statutory Instruments
- 2001 No. 1712
- PART III
- Regulation 19
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Deferred payment—payment of duty
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.
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