# The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2019, Introduction: Introductory text


Excise
Made 19th December 2019
Laid before Parliament 20th December 2019
Coming into force 1st January 2020
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by—
(a) sections 93(1), (2)(a), (e), (fa), (fb), (fc), (3), (5) and (5A), 100G, 100H, 118A(1) and (2) and 127A of the Customs and Excise Management Act 1979;
(b) sections 41A(7), 49(1)(d) and (g), 56(1)(d) and (e), 62(5)(c) and (d) and 77(1)(a), (e) and (h) of the Alcoholic Liquor Duties Act 1979;
(c) sections 21(1), 23C(2) and (3) of, and paragraphs 3, 11, 19 and 25 of Schedule 3 to, the Hydrocarbon Oil Duties Act 1979;
(d) sections 7(1)(a), (b), (ba) and (1A) and 9(2) of the Tobacco Products Duty Act 1979;
(e) sections 1 and 2 of the Finance (No. 2) Act 1992; and
(f) section 2(2) of the European Communities Act 1972.
The Commissioners for Her Majesty’s Revenue and Customs have been designated for the purposes of section 2(2) of the European Communities Act 1972 in relation to excise matters of the EU and payment of excise duty.

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Source: https://www.legislation.gov.uk/uksi/2019/1510/introduction (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-amendment-regulations-2019/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.