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Introductory text

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CUSTOMS AND EXCISE

Made 8th March 2001

Laid before Parliament 12th March 2001

Coming into force 1st April 2001

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 118A of the Customs and Excise Act 1979f1 and paragraph 1(1) of Schedule 6 to the Finance Act 1994f2 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations

Footnotes

f1

1979 c. 2; section 118A was inserted by the Finance Act 1991 (c. 31), section 12 and Schedule 5.

f2

1994 c. 9.