Introductory text

Annotations

Footnotes

f1

1979 c. 4; section 77 was amended by the Finance Act 1995 (c. 4), Schedule 2, paragraphs 5 and 6; the power to make regulations under section 77 is conferred on “the Commissioners”; section 4(3) provides that “the Commissioners” has the same meaning as that which it bears in the Customs and Excise Management Act 1979 (c. 2); section 1 of the latter Act (as amended by the Commissioners for Revenue and Customs Act 2005 (c. 11), section 50(6) and Schedule 4, paragraphs 20 and 22(b)), provides that “the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs.

f2

1995 c. 4; section 5(4) was amended by S.I. 2009/56, article 3(1), Schedule 1, paragraphs 230, 231(1), (2); the power to make regulations under section 5 is conferred on “the Commissioners”; section 5(8) provides that section 5 is to be construed as one with the Alcoholic Liquor Duties Act 1979; section 4(3) of that Act provides that “the Commissioners” has the same meaning as that which it bears in the Customs and Excise Management Act 1979.