Introductory text

CUSTOMS AND EXCISE

Made 6th August 2004

Laid before Parliament 10th August 2004

Coming into force 1st September 2004

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 20AA(1)(a) and (2)(a), (b), (c), (h) and (i) of the Hydrocarbon Oil Duties Act 1979^f1, hereby make the following Regulations:

Annotations

Footnotes

f1: 1979 c. 5; section 27(3) applies the definition of "the Commissioners" in section 1(1) of the Customs and Excise Management Act 1979 (c. 2), namely “the Commissioners” means “the Commissioners of Customs and Excise”. Section 5 was amended to provide for a definition of “natural road fuel gas” by section 6(2) of the Finance Act 2004 (c. 12). Relevant amendments were made to section 20AA by Part 1(4) of Schedule 23 to the Finance Act 1993 (c. 34) and section 10(3) of the Finance Act 2000 (c. 17).