Introductory text

United Kingdom

CUSTOMS AND EXCISE

Made 6th March 2002

Laid before Parliament 8th March 2002

Coming into force 1st April 2002

F1The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(1), (2)(a), (e), (fa), (fb), (g), (h), (j), (k), (3), (4) and (5), 100G, 100H and 118A(1) and (2) of the Customs and Excise Management Act 1979M1, section 1 of the Finance (No. 2) Act 1992M2; and additionally, being a department designatedM3 for the purposes of section 2(2) of the European Communities Act 1972M4 in relation to excise matters of the European Communities and payment of excise duty, in exercise of the powers conferred by that section, and of all other powers enabling them in that behalf, hereby make the following regulations:C1 C2 C3

Annotations

Textual amendments

F1: Regulations revoked (except for regs. 1, 27, 30, Sch.) (1.4.2010) by The Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593), regs. 2, 91, Sch. 3 Table (with Sch. 3 Notes 3, 4)

Marginal citations

M1: 1979 c. 2; section 1(1) defines “the Commissioners”, “excise duty point”, “excise warehouse”, “exporter”, “officer”, “registered excise dealer and shipper” and “registered excise dealers and shippers regulations”; section 93(2)(a) was amended by the Finance Act 1981(c. 35), Schedule 8, paragraph 2; section 93(1) and (3) was amended by, and section 93(2)(fa) and (fb) was inserted by the Finance (No. 2) Act 1992(c. 48), Schedule 2, paragraph 2; section 93(2)(g) to (l) was inserted by the Finance Act 1986(c. 41), Schedule 3, paragraph 4, and amended by the Finance (No. 2) Act 1992, 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 118A(1) and (2) was inserted by the Finance Act 1991, Schedule 5.
M2: 1992 c. 48.
M3: S.I. 1980/865 (excise matters of the European Communities) and S.I. 1982/529 (payment of excise duty).
M4: 1972 c. 68.

Modifications

C1: Regulations applied (with modifications) (24.11.2003) by The Channel Tunnel (Alcoholic Liquor and Tobacco Products) Order 2003 (S.I. 2003/2758), arts. 1, 2(e), Sch.
C2: Regulations modified (1.5.2004) by The Excise Duty Points (Etc.) (New Member States) Regulations 2004 (S.I. 2004/1003), regs. 1, 7
C3: Regulations applied (1.7.2005) by The Denatured Alcohol Regulations 2005 (S.I. 2005/1524), regs. 1, 18