Introductory text

excise

Made 4th January 2007

Laid before Parliament 5th January 2007

Coming into force 1st February 2007

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 127A of the Customs and Excise Management Act 1979^f1 and sections 56(1) and 62(5) of the Alcoholic Liquor Duties Act 1979^f2.

Annotations

Footnotes

f1: 1979 c.2. Section 127A was inserted by the Finance Act 1983(c.28), section 6, and amended by the Finance (No.2) Act 1992(c.48), Schedule 1, paragraph 7. Section 1(1) (amended by the Commissioners for Revenue and Customs Act 2005(c.11), Schedule 4, paragraph 22) defines “the Commissioners”.
f2: 1979 c.4. Section 56(1) was amended by the Finance Act 1986(c.41), Schedule 23, Part 4 and the Finance Act 1997(c.16), section 5(4). Section 62(5) was amended by the Finance Act 2001(c.9), section 5. Section 4(2) of the Alcoholic Liquor Duties Act 1979 provides for that Act to be construed as one Act with the Customs and Excise Management Act 1979(c.2), and section 4(3) applies the definitions in that latter Act. Section 1(1) of the Customs and Excise Management Act 1979 (amended by the Commissioners for Revenue and Customs Act 2005(c.11), Schedule 4, paragraph 22) defines “the Commissioners”.