Introductory text

excise

Made 28th November 2006

Laid before Parliament 29th November 2006

Coming into force 1st January 2007

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 93(1), (2)(a), (fa), (fb), (3), 100G and 100H of the Customs and Excise Management Act 1979^f1, section 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:

Annotations

Footnotes

f1: 1979 c.2; 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 section 93(2)(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.31), Schedule 4; section 100H was amended by the Finance (No.2) Act 1992, Schedule 1, paragraph 6 and Schedule 2, paragraph 4; section 1(1) (amended by the Commissioners for Revenue and Customs Act 2005 (c.11), Schedule 4, paragraph 22) defines “the Commissioners” and “excise duty point”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005. Section 50 (1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
f2: 1979 c.7; section 7(1A) was inserted by the Finance Act 2000(c.17), section 15(1) and (9).
f3: 1992 c.48; section 2 was amended by the Finance Act 1999 (c.16), section 11(1) and (2).