{
  "url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-and-revocations-regulations-2024/introduction",
  "json_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-and-revocations-regulations-2024/introduction.json",
  "legislation": "uksi/2024/1262",
  "legislation_title": "The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024",
  "legislation_url": "https://openlegislation.uk/excise-duties-miscellaneous-amendments-and-revocations-regulations-2024",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been made in consequence of a defect in S.I. 2011/2225 and is being issued free of charge to all known recipients of that Statutory Instrument.\nEXCISE\nMade 27th November 2024\nLaid before the House of Commons 2nd December 2024\nComing into force in accordance with regulation 1(2) and (3)\nThe Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by—\n(a) sections 93(1), (2)(a), (db), (e), (fa), (fb) and (fc), (3) and (5), 100G(1), (3) and (4) and 100H(1)(a), (b), (c), (g), (k), (l) and (n) and (2) of the Customs and Excise Management Act 1979;\n(b) section 7(1)(b) and (ba) and (1A) of the Tobacco Products Duty Act 1979;\n(c) section 1 of the Finance (No. 2) Act 1992;\n(d) sections 45 and 48(10) and (11) of the Taxation (Cross-border Trade) Act 2018;\n(e) section 88(1)(j) and (k), (2)(c) and (3) of the Finance (No. 2) Act 2023.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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) (“CRCA”). Section 93(7) defines “prescribed” for the purposes of that section. Section 100H(3) defines “prescribed” for the purposes of that section. Sections 100G and 100H were inserted by paragraph 1 of Schedule 4 to the Finance Act 1991 (c. 31). Relevant amendments were made to section 93 by paragraph 2 of Schedule 8 to the Finance Act 1981 (c. 35). Relevant amendments were made to section 100G by paragraph 6 of Schedule 1, and paragraph 2 of Schedule 2, to the Finance (No. 2) Act 1992 (c. 48). Relevant amendments were made to section 100H by paragraph 4 of Schedule 4 to the Finance Act 1994 (c. 9)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1979 c. 7. Section 10(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2). Section 7(1)(b) was amended, and section 7(1)(ba) and (1A) inserted, by section 15(5), (6) and (9) of the Finance Act 2000 (c. 17)."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "1992 c. 48. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for His Majesty’s Revenue and Customs by section 5(2) of CRCA. Section 50(1) of CRCA provides that a reference to the Commissioners of Customs and Excise, however expressed, shall be taken as a reference to the Commissioners for His Majesty’s Revenue and Customs."
    },
    {
      "type": "footnote",
      "label": "f4",
      "text": "2018 c. 22. Section 49 defines “HMRC Commissioners” and “excise duty”. Relevant amendments were made to section 49 by paragraph 19 of Schedule 13 to the Finance (No. 2) Act 2023 (c. 30)."
    },
    {
      "type": "footnote",
      "label": "f5",
      "text": "2023 c. 30. See section 88(4) for the definition of “specified”. The effect of section 117(3) is that “the Commissioners” has the same meaning as in the Customs and Excise Acts 1979."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2024/1262/introduction",
    "retrieved_at": "2026-10-28T21:23:23.737794+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}