Introductory text

Excise

Made 7th March 2022

Laid before the House of Commons 8th March 2022

Coming into force 1st April 2022

The Treasury, in exercise of the powers conferred by section 6A of the Hydrocarbon Oil Duties Act 1979^f1, section 102(3) and (4) of the Finance Act 2021^f2 and section 76(3) and (4) of the Finance Act 2022^f3, and the Commissioners for Her Majesty’s Revenue and Customs in exercise of the powers conferred by sections 45(1) and (2) and 48(11) of the Taxation (Cross-border Trade) Act 2018^f4, make the following Regulations.

Annotations

Footnotes

f1: 1979 c. 5. Section 6A was inserted by section 11 of the Finance Act (“FA”) 1993 (c. 34) and amended by section 11 of FA 2000 (c. 17), section 7 of FA 2002 (c. 23), sections 10 and 12 of FA 2004 (c. 12), paragraph 5 of Schedule 17 to FA 2016 (c. 24) and (with effect from 1st April 2022) paragraph 4 of Schedule 21 to FA 2021 (c. 26).
f2: 2021 c. 26.
f3: 2022 c. 3.
f4: 2018 c. 22.