OpenLegislation

Introductory text

Original text. Later amendments are not shown.

CUSTOMS AND EXCISE

Made 10th July 2001

Laid before Parliament 10th July 2001

Coming into force 1st August 2001

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 62(5) of the Alcoholic Liquor Duties Act 1979f1 and of all other powers enabling them in that behalf, hereby make the following regulations:

Annotations

Footnotes

f1

1979 c. 4; section 62(5) was amended by the Finance Act 2001 (c. 9), section 5; 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” and “excise duty point”.