The Excise Duties (Deferred Payment) Regulations 1983
The Commissioners of Customs and Excise in exercise of the powers conferred on them by sections 93 and 127A of the Customs and Excise Management Act 1979(a); sections 13, 15, 56 and 62(5) of the Alcoholic Liquor Duties Act 1979(b); sections 3 and 7 of the Matches and Mechanical Lighters Duties Act 1979 (c) and additionally, being a department designated (d) for the purposes of section 2(2) of the European Communities Act 1972 (e) in relation to payment of excise duty, in exercise of the power...