The Excise Duties (Hydrocarbon Oils) (Deferred Payment) Regulations 1985
The Commissioners of Customs and Excise in exercise of the powers conferred on them by section 127A of the Customs and Excise Management Act 1979(a), sections 21 and 24 of the Hydrocarbon Oil Duties Act 1979(b) and additionally, being a department designated(c) for the purposes of section 2(2) of the European Communities Act 1972(d) in relation to payment of excise duty, in exercise of the powers conferred by that section and of all other powers enabling them in that behalf hereby make the fo...