The Excise Duties (Deferred Payment) (Amendment) Regulations 1986
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 93 and 127 A of the Customs and Excise Management Act 1979(a) and of all other powers enabling them in that behalf, hereby make the following Regulations:-

(a) 1979 c.2; section 93 was amended by the Finance Act 1981 (c. 35). Schedule 8, paragraph 2 and section 127 A was inserted by the Finance Act 1983 (c. 28), section 6.
(b) S.I. 1983/947.