Introductory text

CUSTOMS AND EXCISE

Made 28th October 2002

Laid before Parliament 29th October 2002

Coming into force 1st December 2002

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 1 of the Finance (No. 2) Act 1992M1, and all other powers enabling them in that behalf, hereby make the following regulations: