Introductory text

CUSTOMS AND EXCISE

Made 29th June 2005

Laid before the House of Commons 30th June 2005

Coming into force 1st October 2005

The Commissioners for Her Majesty’s Revenue and Customs 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”. The functions of the Commissioners of Customs and Excise 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.