Introductory text
CUSTOMS AND EXCISE
Made 1st July 1994
Laid before Parliament 1st July 1994
Coming into force 1st November 1994
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 118A and 172 of the Customs and Excise Management 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
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1979 c. 2; section 118A was inserted by the Finance Act 1991 (c. 31), section 12 and Schedule 5; section 1(1) defines “the Commissioners”.
- f2