DEFERMENT OF EXCISE DUTY PAYABLE DURING THE MONTHS OF APRIL AND MAY 2020 REGULATIONS

DEFERMENT OF EXCISE DUTY PAYABLE DURING THE

MONTHS OF APRIL AND MAY 2020

SUBSIDIARY LEGISLATION 382.03

DEFERMENT OF EXCISE DUTY PAYABLE DURING

THE MONTHS OF APRIL AND MAY 2020

REGULATIONS

21st April, 2020

LEGAL NOTICE 147 of 2020, as amended by Act VII of 2022.

The title of these regulations is the Deferment of Excise

Duty payable during the months of April and May 2020 Regulations.

In these regulations, unless the context otherwise

requires

"the Act" means the Excise Duty Act; and

"duty" means the duty imposed by the Act;

The duty on all excisable goods and services payable on

various dates during the month of April 2020 according to the Act, is

hereby being declared to be payable sixty (60) days later, but not later

than the 28th June 2020, and the duty on all excisable goods and

services payable on various dates during the month of May 2020

according to the Act, is hereby being declared to be payable sixty (60)

days later, but not later than the 26th July 2020.