Introductory text
Excise
Made 22nd July 2009
Laid before Parliament 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 section 118A (1) and (2) of the Customs and Excise Management Act 1979f1 and paragraph 1(1) of Schedule 6 to the Finance Act 1994f2:
Annotations
Footnotes
- f1
-
1979 c. 2; section 1(1) of the Act (as amended by Schedule 4, paragraph 22(b), to the Commissioners for Revenue and Customs Act 2005 (c. 11) defines “the Commissioners” as the Commissioners for Her Majesty’s Revenue and Customs. Section 118A was inserted by Schedule 5 to the Finance Act 1991 (c. 31).
- f2