# The Distress for Customs and Excise Duties and Other Indirect Taxes Regulations 1997, Introduction: Introductory text


CUSTOMS AND EXCISE
VALUE ADDED TAX
INSURANCE PREMIUM TAX
LANDFILL TAX
Made 9th June 1997
Laid before House of Commons 9th June 1997
Coming into force 1st July 1997
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 51(1), (2) and (3) of the Finance Act 1997 and of all other powers enabling them in that behalf, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1997/1431/introduction (the official version)
Page: https://openlegislation.uk/distress-for-customs-and-excise-duties-and-other-indirect-taxes-regulations-1997/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.