Introductory text
Excise
Made 3rd December 2012
Laid before Parliament 5th December 2012
Coming into force
for the purposes of regulation 4 1st April 2013
for all other purposes 1st January 2013
The Commissioners for Her Majesty’s Revenue and Customs, 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, make the following Regulations:
Annotations
Footnotes
- f1
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1979 c. 2; section 1(1) of the Act (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. Section 118A was inserted by Schedule 5 to the Finance Act 1991 (c. 31).
- f2