Explanatory note

(This is not part of the Regulations)

This Order appoints 1st December 1995 as the day on which the provisions of section 20 of the Finance Act 1995 (c. 4) (“Section 20”) shall come into force.

Section 20 amends the Customs and Excise Management Act 1979 by inserting section 137A, which provides for the recovery of overpaid excise duty.