Introductory text
CUSTOMS AND EXCISE
Made 4th December 1991
Laid before Parliament 11th December 1991
Coming into force 1st January 1992
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 93 of the Customs and Excise Management Act 1979f1 and all other powers enabling them in that behalf, hereby make the following Regulations:
Annotations
Footnotes
- f1
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1979 c. 2; section 93 was amended by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8 Part I paragraph 2, and by the Finance Act 1986 (c. 41), section 5 and Schedule 3 paragraphs 1 to 7; and repealed in part by the Finance Act 1988 (c. 39), sections 9(2) and 148 and Schedule 14 Part I.