Introductory text

CUSTOMS AND EXCISE

Made 25th July 2002

Laid before Parliament 25th July 2002

Coming into force 26th July 2002

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 6AC(1)(a) and (b), (2) and (4), 21(1)(a) and (2) and 24(1) of, and paragraph 11 of Schedule 3 and paragraph 3 of Schedule 4 to, the Hydrocarbon Oil Duties Act 1979^f1, section 118A(1) and (2) of the Customs and Excise Management Act 1979^f2 and of all other powers enabling them in that behalf, hereby make the following regulations:

Annotations

Footnotes

f1: 1979 c. 5; section 6AC was added by section 5(4) of the Finance Act 2002 (c. 23); section 21(1) was amended by Part I(4) of Schedule 23 to the Finance Act 1993 (c. 34); amendments not relevant to these Regulations have been made to section 24(1); paragraph 11 of Schedule 3 was amended by paragraph 4 of Schedule 4 to the Finance Act 1985 (c. 54); paragraph 3 of Schedule 4 was substituted by section 6(3) of the Finance Act 1981 (c. 35) and relevant amendment was made by paragraph 4(2) of Schedule 2 to the Finance Act 2002; section 1(2) defines “hydrocarbon oil”; section 2AA(1) (inserted by section 5(2) of the Finance Act 2002) defines “biodiesel”; section 6AB(2) (inserted by section 5(2) of the Finance Act 2002) defines “bioblend”; section 27(2) provides for the Hydrocarbon Oil Duties Act 1979 to be construed as one with the Customs and Excise Management Act 1979 (c. 2) and section 27(3) applies the definition of “the Commissioners” in section 1(1) of that Act, namely “the Commissioners” means “the Commissioners of Customs and Excise”.
f2: 1979 c. 2; section 118A was added by Schedule 5 to the Finance Act 1991 (c. 31).