Introductory text

CUSTOMS AND EXCISE

Made 8th December 1992

Laid before Parliament 11th December 1992

Coming into force 1st January 1993

The Commissioners of Customs & Excise, in exercise of the powers conferred upon them by sections 26, 35, 42 and 66 of the Customs and Excise Management Act 1979^f1 and additionally, being a Department designated for the purposes of section 2(2) of the European Communities Act 1972^f2 in relation to customs matters of the European Communities^f3, in exercise of the powers conferred upon them by the said section 2(2) and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations

Footnotes

f1: 1979 c. 2; section 26 was amended by the Finance Act 1983 (c. 28), section 7(1)—(3); section 42 was modified by S.I. 1990/2167; section 66(1) was amended by the Isle of Man Act 1979 (c. 58), section 13 and Schedule 1, paragraph 14, and was modified by S.I. 1990/2167.
f2: 1972 c. 68.
f3: S.I. 1977/980.