Introductory text
Excise
Made 30th October 2008
Laid before Parliament 31st October 2008
Coming into force 1st December 2008
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 93(1)(c), (e), (2)(a), (fa) and (3) of the Customs and Excise Management Act 1979f1:
Annotations
Footnotes
- f1
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1979 c. 2; section 93(2)(a) was amended by the Finance Act 1981 (c. 35), Schedule 8, paragraph 2; section 93(1) and (3) were amended by, and section 93(2)(fa) was inserted by, the Finance (No.2) Act 1992 (c. 48), Schedule 2, paragraph 2; section 1(1) (amended by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 22) defines “the Commissioners” as meaning “the Commissioners for Her Majesty’s Revenue and Customs”.