Introductory text
As made
Excise
Made 22nd July 2008
Laid before the House of Commons 22nd July 2008
Coming into force 1st October 2008
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
-
1997 (c. 16); section 10 (amended by the Finance Act 2007 (c. 11), section 105, Sch 25, Pt 4 and S.I. 2007/2910) 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”.