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Introductory text

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CUSTOMS AND EXCISE

Made 7th March 1997

Laid before Parliament 10th March 1997

Coming into force 1st April 1997

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 56(1) and 62(5) of the Alcoholic Liquor Duties Act 1979f1, section 1 of the Finance (No. 2) Act 1992f2 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations

Footnotes

f1

1979 c. 4; section 56(1) was amended by section 114(b) 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).

f2

1992 c. 48.