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The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) (Revocation) Regulations 2007

S.I. 2007/2092 · Made 20 July 2007

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

excise

Made 20th July 2007

Laid before Parliament 23rd July 2007

Coming into force 1st September 2007

The Commissioners for Her Majesty’s Revenue and Customsf1 are the department designatedf2 for the purposes of section 2(2) of the European Communities Act 1972f3 in relation to excise matters of the European Communities.

The Commissioners make the following Regulations in exercise of powers conferred by section 2(2) of that Act:

Annotations to the whole text

Footnotes

f1

The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that insofar as it is appropriate in consequence of section 5 a reference, however expressed, to the Commissioners of Customs and Excise is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

f2

S.I. 1980/865.

f3

1972 c. 68.

Contents

  1. 1Regulation 1
  2. 2Regulation 2
  3. Signature
  4. Explanatory note

1

 These Regulations may be cited as the Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) (Revocation) Regulations 2007 and shall come into force on 1st September 2007.

2

 The following are revoked—

(a)

the Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1987f1;

(b)

the Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1989f2; and

(c)

the Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1992f3.

Signature

Mike Eland

Dave Hartnett

Two of the Commissioners for Her Majesty’s Revenue and Customs

20th July 2007

Explanatory note

(This note is not part of the Order)

The Excise Duties (Small Non-Commercial Consignments) Relief Regulations 1986f1 (“the 1986 Regulations”) provide relief from excise duty on unaccompanied importations of excise goods subject to quantitative limits. The 1986 Regulations have been revoked by the Finance Act 2007f2 on 19th July 2007.

This instrument revokes the three Regulationsf3 which amended the 1986 Regulations.

A full regulatory impact assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.