Introductory text

CUSTOMS AND EXCISE

Made 28th November 1995

Laid before Parliament 5th December 1995

Coming into force 1st January 1996

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 41A(7) and 49(1)(d) and (2) of the Alcoholic Liquor Duties Act 1979^f1, sections 93(1)(d) and (e), (2)(d), (g), (h) and (l), (3) and (4), and 118A of the Customs and Excise Management Act 1979^f2 and section 1 of the Finance (No.2) Act 1992^f3 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations

Footnotes

f1: 1979 c. 4; section 41A was inserted by section 7 of, and section 49 was substituted by section 7 of and paragraph 14 of Schedule 2 to, the Finance Act 1991 (c. 31); section 4(1) applies the definition of "the Commissioners" in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).
f2: 1979 c. 2; section 93(1) was substituted by section 3 of, and paragraph 2 of Schedule 2 to, the Finance (No.2) Act 1992 (c. 48); section 93(2)(g), (h) and (l) was substituted by section 5 of, and paragraph 4 of Schedule 3 to the Finance Act 1986 (c. 41) and section 93(2)(g) and (3) was amended by section 3 of, and paragraph 2 of Schedule 2 to, the Finance (No.2) Act 1992; section 118A was inserted by section 12 of, and Schedule 5 to, the Finance Act 1991 (c. 31); section 1(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.
f3: 1992 c. 48.