[127A Deferred payment of excise duty on goods]
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

[Deferred payment of excise duty on goods]

[127A  Deferred payment of excise duty on goods]

[(1)     The Commissioners may by regulations make provision for the payment [(in accordance, where any requirement to pay the duty takes effect, with that requirement)] of any excise duty on goods of a prescribed kind to be deferred, in prescribed cases, subject to such conditions or requirements as may be imposed—

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