Introductory text

EXCISE

Made 4th August 2025

Laid before the House of Commons 6th August 2025

Coming into force 1st September 2025

The Treasury make these Regulations in exercise of the powers conferred by section 197(1), (2)(i) and (3)(b) and (f) of the Finance Act 1996^f1.

Annotations

f1: 1996 c. 8; section 197(2)(i) was inserted by paragraph 18(3) of Part 4 of Schedule 3 to the Finance Act 2001 (c. 9) and section 197(5) was repealed by section 105(6)(b) of the Finance Act 2009 (c. 10). There are other amendments but none is relevant.