Introductory text

Excise

Made 8th January 2018

Laid before the House of Commons 9th January 2018

Coming into force 31st January 2018

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 12(4) of the Finance Act 1997^f1.

Annotations

Footnotes

f1: 1997 c. 16; section 10 defines “gaming duty” and is amended by paragraph 17 of Schedule 25 to the Finance Act 2007 (c. 11), section 114(1) to 114(9) of the Finance Act 2009 (c. 10) and paragraph 48 of Schedule 24 to the Finance Act 2012 (c. 14); 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), section 1(1) of which, as amended by section 50(6) of, and paragraph 22(b) of Schedule 4 to, the Commissioners for Revenue and Customs Act 2005 (c. 11) defines “the Commissioners” as meaning the Commissioners for Her Majesty’s Revenue and Customs; section 15(3) defines “accounting period”.