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Introductory text

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EXCISE

VALUE ADDED TAX

Made 4th January 2007

Laid before the House of Commons 5th January 2007

Coming into force 1st February 2007

The Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred by section 13A of the Customs and Excise Duties (General Reliefs) Act 1979f1:

Annotations

Footnotes

f1

1979 c.3. Section 13A was inserted by the Finance Act 1989(c.26), section 28. Section 18(1) provides for the Customs and Excise Duties (General Reliefs) Act 1979 to be construed as one Act with the Customs and Excise Management Act 1979(c.2). Section 1(1) of that latter Act (amended by the Commissioners for Revenue and Customs Act 2005(c.11), Schedule 4, paragraph 22) defines “the Commissioners”.