Introductory text

EXCISE

Made 7th February 2007

Laid before Parliament 8th February 2007

Coming into force 1st March 2007

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 20AB(1) to (3), (5)(a) and (12) of the Hydrocarbon Oil Duties Act 1979^f1:

Annotations

Footnotes

f1: 1979 c.5; section 20AB was inserted by section 3 of the Finance Act 2001 (c.9). Section 27(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management 1979 (c.2), namely “the Commissioners” means “the Commissioners for Her Majesty’s Revenue and Customs”. The definition in section 1(1) was amended by the Commissioners for Revenue and Customs Act 2005 (c.11), Schedule 4, paragraph 22(b).