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Introductory text

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CUSTOMS AND EXCISE

Made 10th December 1992

Laid before Parliament 14th December 1992

Coming into force 1st January 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 2 of the Finance (No. 2) Act 1992f1 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations

Footnotes

f1

1992 c. 48; section 2(5) defines Commissioners as meaning the Commissioners of Customs and Excise.