OpenLegislation

Introductory text

United Kingdom

Excise

Made 14th July 2023

Laid before the House of Commons 17th July 2023

Coming into force 1st August 2023

The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 45(3) and (4), 55(1)(d), 88(1), (c), (d), (e), (f), (g), (j), (k) and (m) and (2)(c) to (e), 92(1)(d) and 118(1) to (3) of the Finance (No. 2) Act 2023f1.C1

Annotations

Modifications

C1

Regulations modified (1.8.2023) by The Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884), reg. 8

Footnotes

f1

2023 c. 30, referred to in these footnotes as “the Act”.