Introductory text

CUSTOMS AND EXCISE

Made 2nd August 1976

Laid before Parliament 10th August 1976

Coming into Operation 1st September 1976

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 16(2) of the Finance (No. 2) Act 1975, section 15 of the Finance Act 1976, and of all other powers enabling them in that behalf, hereby make the following Regulations:—