Introductory text
Customs
Made 20th October 2011
Laid before Parliament 21st October 2011
Coming into force 11th November 2011
The Commissioners for Her Majesty’s Revenue and Customs, being a Department designated for the purposes of section 2(2) of the European Communities Act 1972f1 in relation to customs matters of the European Communitiesf2, in exercise of the powers conferred by that section, make the following Regulations.
Annotations
Footnotes
- f1
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1972 c. 68; section 2(2) was amended by the European Union (Amendment) Act 2008 (c. 7), the Schedule, Part 1 and by the Legislative and Regulatory Reform Act 2006 (c. 51), section 27(1)(a).
- f2
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S.I. 1977/980; the Schedule designates the Commissioners of Customs and Excise to exercise powers to make regulations conferred by section 2(2) of the European Communities Act 1972, in relation to customs matters arising under the Community Treaties. The functions of those Commissioners were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.