OpenLegislation

Introductory text

United Kingdom

CUSTOMS AND EXCISE

Made 2nd May 1995

Laid before Parliament 10th May 1995

Coming into force 1st June 1995

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 21(1) and (6) of the Finance Act 1994f1, and of all other powers enabling them in that behalf, hereby make the following Regulations:C1C2

Annotations

Modifications

C1

Regulations applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 30(b)(c); S.I. 2020/1643, reg. 2, Sch.

C2

Regulations continued (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 30(a); S.I. 2020/1643, reg. 2, Sch.

Footnotes

f1

c.9; section 21, by virtue of section 20(4), attracts the definition of "the Commissioners " in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).