Introductory text
This Statutory Instrument has been made in consequence of a defect in S.I. 2024/1262 and is being issued free of charge to all known recipients of that Statutory Instrument.
EXCISE
Made 5th February 2025
Laid before Parliament 7th February 2025
Coming into force 28th February 2025
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 93(1)(b), (c) and (d), (2)(a) and (e) and (3) and 100G(1)(a) and (3) of the Customs and Excise Management Act 1979f1.
Annotations
Footnotes
- f1
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1979 c. 2. Section 1(1) defines “the Commissioners”. The definition of “the Commissioners” was substituted by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 93(7) defines “prescribed” for the purposes of that section. Relevant amendments were made to section 93 by paragraph 2 of Schedule 8 to the Finance Act 1981 (c. 35) and paragraph 2 of Schedule 2 to the Finance (No. 2) Act 1992 (c. 48). Section 100G was inserted by paragraph 1 of Schedule 4 to the Finance Act 1991 (c. 31).