Introductory text

EXCISE

Made 5th December 2005

Laid before Parliament 5th December 2005

Coming into force 1st January 2006

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 20AA 1(a), (2)(a) to (e), (g) and (h) and (3) of the Hydrocarbon Oil Duties Act 1979^f1 make the following Regulations:

Annotations

Footnotes

f1: 1979. c. 5; section 27(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2), namely “the Commissioners” means the Commissioners of Customs and Excise. Section 1(2) of the Hydrocarbon Oil Duties Act 1979 defines “hydrocarbon oil”. Section 20AA was inserted by section 2(1) of the Finance Act 1989 (c. 26) and amended by Part 1(4) of Schedule 23 to the Finance Act 1993 (c. 34), paragraph 54 of Schedule 4 to the Finance Act 1994 (c. 9) and section 10(3) of the Finance Act 2000 (c. 17). The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.