Introductory text

CUSTOMS AND EXCISE

Made 6th December 2000

Laid before Parliament 8th December 2000

Coming into force 1st January 2001

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 2(3), (3A), and (4), 49(1)(a), (d) and (g) and (2) and 62(5) of the Alcoholic Liquor Duties Act 1979^f1 and of all other powers enabling them in that behalf, hereby make the following regulations:

Annotations

Footnotes

f1: 1979 c. 4; section 2 was substituted by the Alcoholic Liquors (Amendment of Enactments Relating to Strength and Units of Measurement) Order 1979 (S.I. 1979/241), article 6, and was amended by the Finance Act 1981 (c. 35), Schedule 8, paragraph 10 and by the Finance Act 1991 (c. 31), Schedule 2, paragraph 3; section 49 was substituted by the Finance Act 1991, Schedule 2, paragraph 14; section 4(2) provides for the Alcoholic Liquor Duties Act 1979 to be construed as one with the Customs and Excise Management Act 1979 (c. 2) and section 4(3) applies the definitions in that Act; section 1(1) of the Customs and Excise Management Act 1979 defines “the Commissioners” and “excise duty point”.