PART IIIEXCISE DUTY POINTS, SECURITY AND PAYMENT OF DUTY

Deferred payment—payment of duty19

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.