Introductory text

CUSTOMS AND EXCISE

Made 1st September 2003

Laid before the House of Commons 2nd September 2003

Coming into force 1st October 2003

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 12(4) and 14(1) of the Finance Act 1997^f1 hereby make the following Regulations:

Annotations

Footnotes

f1: 1997 c. 16; section 10 defines “gaming duty”; section 15(2) provides for sections 10 to 14 and Schedule 1 to be construed as one with the Customs and Excise Management Act 1979 (c. 2) and section 1(1) of that Act defines “the Commissioners”; section 15(3) defines “accounting period”.