Introductory text

United Kingdom

CUSTOMS AND EXCISE

Made 4th October 1996

Laid before Parliament 8th October 1996

Coming into force 1st November 1996

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 127A of the Customs and Excise Management Act 1979^f1, sections 20AA and 21(1)(a) and (2) of, and Part I of Schedule 3 to, the Hydrocarbon Oil Duties Act 1979^f2, section 1 of the Finance (No. 2) Act 1992^f3 and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations

Footnotes

f1: 1979 c. 2; section 127A was inserted by the Finance Act 1983 (c. 28), section 6 and amended by the Finance (No. 2) Act 1992 (c. 48), section 1(8) and Schedule 1, paragraph 7; section 1(1) defines “the Commissioners”.
f2: 1979 c. 5; section 20AA was inserted by the Finance Act 1989 (c. 26), section 2(1) and amended by the Finance Act 1994 (c. 9), section 9(9) and Schedule 4, paragraph 54; there are amendments to Schedule 3 not relevant to these Regulations; section 27(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).
f3: 1992 c. 48.