Question to the HM Treasury:
To ask the Chancellor of the Exchequer, with reference to the Retained EU Law Bill, whether they intend to (a) retain, (b) revoke or (c) replace the Excise Duties (Deferred Payment) Regulations 1992.
Tax matters, including the Excise Duties (Deferred Payment) Regulations 1992, are matters for HM Treasury and are kept under constant review, with any announcements made at fiscal events.
All required legislation relating to excise duties and Retained EU Law will be made via the Finance Bill (or subordinate tax legislation) which is usual and appropriate for tax provisions.