Introductory text

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 sections 93, 100G, 100H and 127A of the Customs and Excise Management Act 1979^f1, sections 1 and 2 of the Finance (No. 2) Act 1992^f2, and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations

Footnotes

f1: 1979 c. 2; section 93 was amended by the Finance (No. 2) Act 1992 (c. 48), section 3 and Schedule 2, paragraph 2; sections 100G and 100H were inserted by the Finance Act 1991 (c. 31) section 11 and Schedule 4 and amended by the Finance (No. 2) Act 1992 (c. 48) section 1 and Schedule 1 paragraph 6 and section 3 and Schedule 2 paragraph 4; section 127A was inserted by the Finance Act 1983 (c. 28), section 6 and amended by the Finance (No. 2) Act 1992, section 1 and Schedule 1 paragraph 7; section 1(1) defines Commissioners
f2: 1992 c. 48.