Introductory text
United Kingdom
CUSTOMS AND EXCISE
Made 2nd May 1995
Laid before Parliament 3rd May 1995
Coming into force 1st June 1995
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 93(1), (2)(a) and (3) of the Customs and Excise Management Act 1979f1 and section 2 of the Finance (No. 2) Act 1992f2 and of all other powers enabling them in that behalf, hereby make the following Regulations:C1C2C3
Annotations
Modifications
- C1
Regulations applied (with modifications) (1.7.1999) by The Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 (S.I. 1999/1565), regs. 1, 22 (with reg. 28)
- 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, as they had effect immediately before IP completion day, continued (with modifications as indicated at individual provision level) (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 99 (as amended (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 41)
Footnotes
- f1
1979 c. 2; section 93 was amended by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, paragraph 2, the Finance Act 1986 (c. 41), section 5 and Schedule 3, the Finance Act 1988 (c. 39), section 9(2), the Finance (No. 2) Act 1992 (c. 48), section 3 and Schedule 2, and the Finance Act 1994 (c. 9), section 9(9) and Schedule 4, paragraph 3; section 1(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.
- f2
1992 c. 48; section 2(5) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.