Introductory text
This Statutory Instrument has been made to correct errors in S.I.2005/3320 and S.I.2007/1640 and is being issued free of charge to all known recipients of those Statutory Instruments.
EXCISE
Made 22nd November 2007
Laid before Parliament 23rd November 2007
Coming into force 31st December 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 6AC(4), 6AF(4), 20AA(2)(b), (c), (d), (g) and (h), 20AA(3), 21(1)(a) of, and paragraph 11 of Schedule 3 to the Hydrocarbon Oil Duties Act 1979f1, and regulation 3(1)(e) of the Biofuels and Other Fuel Substitutes (Payment of Excise Duties etc) Regulations 2004f2.
Annotations
Footnotes
- f1
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1979 c.5; section 27(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c.2) as amended by the paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005, namely “the Commissioners” means “the Commissioners for Her Majesty’s Revenue and Customs”. Section 6AC was added by section 5(4) of the Finance Act 2002 (c.23). Section 6AF was added by section 10(3) of the Finance Act 2004 (c.12). Section 20AA was added by section 2(1) of the Finance Act 1989 (c. 26). Paragraph 11 of Schedule 3 was amended by paragraph 4 of Schedule 4 to the Finance Act 1985, (c.54).
- f2