Introductory text

Excise

Made 21st July 2009

Laid before the House of Commons 23rd July 2009

Coming into force 1st November 2009

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 38(1) and 42(2) of the Finance Act 1994^f1:

Annotations

Footnotes

f1: 1994 c.9; section 42(1) of the Act defines “regulations” as those made by “the Commissioners”. By virtue of section 43(4) of the Act and section 1(1) of the Customs and Excise Management Act 1979 (c. 2) (as amended by Schedule 4, paragraph 22(b), to the Commissioners for Revenue and Customs Act 2005 ( c. 11) “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs.