Introductory text
Excise
Made 25th July 2007
Laid before the House of Common 25th July 2007
Coming into force 1st October 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 12(4) and 14(1) of the Finance Act 1997f1.
Annotations
Footnotes
- f1
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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 (amended by the Commissioners for Revenue and Customs Act 2005 (c.11), Schedule 4, paragraph 22) defines “the Commissioners”; section 15(3) defines “accounting period”.