Introductory text
Excise
Made 5th January 2015
Laid before Parliament 7th January 2015
Coming into force 1st April 2015
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