Introductory text

CUSTOMS AND EXCISE

Made 3rd September 1996

Laid before Parliament 6th September 1996

Coming into force 30th September 1996

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 118A of the Customs and Excise Management Act 1979^f1 sections 56(1), and 62(5) of the Alcoholic Liquor Duties Act 1979^f2, 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. 2; 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.
f2: 1979 c. 4; section 56(1) was amended by section 114(6) of, and Part IV of Schedule 23 to, the Finance Act 1986 (c. 41); section 4(3) applies the definition of "the Commissioners" in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).
f3: 1992 c. 48.