Introductory text
Excise
Made 22nd April 2009
Laid before Parliament 22nd April 2009
Coming into force 1st June 2009
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 2 of the Finance (No. 2) Act 1992f1:
Annotations
Footnotes
- f1
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1992 c.48; section 2 was amended by paragraph 6 of Schedule 2 to the Finance Act 1998 (c.36) (brought into force by S.I. 2008/2302 (C.102) and S.I. 2009/1022 (C.59)) and section 11(1) and (2) of the Finance Act 1999 (c.16). The powers in section 2 are exercisable by “the Commissioners”. Section 2(5) defines “the Commissioners” as “the Commissioners of Customs and Excise”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). 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.