Introductory text

United Kingdom

CUSTOMS AND EXCISE

Made 1st April 2004

Laid before Parliament 1st April 2004

Coming into force 1st May 2004

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 93(1), (2)(a), (fa), (fb), (3), 100G and 100H of the Customs and Excise Management Act 1979^f1, sections 7(1)(a) and 1A(b) of the Tobacco Products Duty Act 1979^f2 and sections 1 and 2 of the Finance (No 2) Act 1992^f3, hereby make the following Regulations:

Annotations

Footnotes

f1: 1979 c. 2; section 1(1) defines “the Commissioners” and “excise duty point”; section 93(2)(a) was amended by the Finance Act 1981 (c. 35), Schedule 8 paragraph 2; section 93(1) and (3) were amended by, and sections 93(fa) and (fb) were inserted by, the Finance (No. 2) Act 1992 (c. 48), Schedule 2, paragraph 2; sections 100G and 100H were inserted by the Finance Act 1991 (c. 32) Schedule 4; section 100H was amended by the Finance (No. 2) Act 1992, Schedule 1, paragraph 6 and Schedule 2, paragraph 4.
f2: 1979 c. 7; section 7(1A) was added by sections 15(1) and (9) of the Finance Act 2000 (c. 17).
f3: 1992 c. 48; section 2 was amended by the Finance Act 1999 (c. 16), sections 11(1) and (2).