The Customs Duties (Deferred Payment) Regulations 1972
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 34(1A) of the Customs and Excise Act 1952(a), inserted by paragraph 2(2) of Schedule 4 to the European Communities Act 1972(b) and of all other powers enabling them in that behalf, hereby make the following Regulations—