Introductory text

CUSTOMS AND EXCISE

Made 10th December 1992

Laid before Parliament 14th December 1992

Coming into operation 1st January 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 45, 56(1)(e) and 62(5)(d) of the Alcoholic Duties Act 1979^f1 and all other powers enabling them in that behalf, hereby makes the following Regulations—