OpenLegislation

Introductory text

Original text. Later amendments are not shown.

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

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.