Introductory text
Excise
Made 6th March 2013
Laid before the House of Commons 7th March 2013
Coming into force 1st April 2013
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 33(7) and (8), 38 and 42(2) of the Finance Act 1994f1:
Annotations
Footnotes
- f1
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1994 c.9; sections 33(7) was amended by paragraph 10 of Schedule 23 to the Finance Act 2012 (c. 14). Section 43(4) of the Finance Act 1994 provides that expressions used in Chapter 4 of Part 1 and in the Customs and Excise Management Act 1979 (c. 2) have the same meaning as in that Act. Section 1(1) of the Customs and Excise Management 1979 (as amended by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c.11)) defines “the Commissioners” as the Commissioners for Her Majesty’s Revenue and Customs.