Introductory text

CUSTOMS AND EXCISE

Made 7th May 2002

Laid before Parliament 9th May 2002

Coming into force 1st June 2002

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(2)(fa) and (3), and 118A(1) and (2) of the Customs and Excise Management Act 1979^f1, section 49(1)(a), (b), (h) and (j) and (2) of the Alcoholic Liquor Duties Act 1979^f2, and of all other powers enabling them in that behalf, hereby make the following regulations:

Annotations

Footnotes

f1: 1979 c. 2; section 93(3) was amended by, and section 93(2)(fa) was inserted by, the Finance (No. 2) Act 1992 (c. 48), Schedule 2, paragraph 2; section 118A(1) and (2) was inserted by the Finance Act 1991 (c. 31), Schedule 5; section 1(1) defines “the Commissioners”.
f2: 1979 c. 4; section 49 was substituted by the Finance Act 1991 (c. 31), Schedule 2, paragraph 14 and amended by the Finance (No. 2) Act 1992 (c. 48), Schedule 1, paragraph 11; 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”.