# The Excise Goods (Holding, Movement and Duty Point) Regulations 2010, Introduction: Introductory text


Excise
Made 3rd March 2010
Laid before Parliament 5th March 2010
Coming into force
Regulations 7(1)(g) and 35(c) 1st January 2011
Remainder 1st April 2010
The Commissioners for Her Majesty's Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 93(1), (2)(a), (e), (fa), (fb), (fc), (3), (4), (5) and (5A), 100G, 100H, 118A(1) and (2) and 127A of the Customs and Excise Management Act 1979 , sections 41A(7), 49(1)(d) and (g), 56(1)(b) and (d), 62(5)(b) and (d), 77(1)(a) and (e) of, and paragraphs 3 and 4 of Schedule 2A to, the Alcoholic Liquor Duties Act 1979 , sections 21(1), (2) and (2A), and 23C(2) and (3) of, and paragraphs 3, 11, 19 and 25 of Schedule 3 to, the Hydrocarbon Oil Duties Act 1979 , sections 7(1)(a), (b), (ba) and (1A) and 9(2) of the Tobacco Products Duty Act 1979 , sections 1 and 2 of the Finance (No.2) Act 1992 , section 5(2) and (3) of the Finance Act 1995 and section 2(2) of, and paragraph 1A of Schedule 2 to, 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; and it appears to them that it is expedient for the references in these Regulations to Commission Regulation (EEC) No. 3649/92 , Commission Regulation (EC) No. 31/96 , Commission Regulation (EC) No. 436/2009 and Commission Regulation (EC) No. 684/2009 to be construed as references to those Regulations as amended from time to time.

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Source: https://www.legislation.gov.uk/uksi/2010/593/introduction (the official version)
Page: https://openlegislation.uk/excise-goods-holding-movement-and-duty-point-regulations-2010/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.