
1 
These Regulations may be cited as the Excise Duties (Deferred Payment) (Amendment) Regulations 1989 and shall come into force on 1st September 1989.
2 
In regulation 3 of the Excise Duties (Deferred Payment) Regulations 1983, after sub-paragraph 3(d) there shall be inserted: “(e) cider manufactured in the United Kingdom and delivered from an excise warehouse.”.
P. G. Wilmott
Commissioner of Customs and Excise
New King’s Beam House 22 Upper Ground London SE1 9PJ
4th August 1989