Introductory text
Excise
Made 7th November 2023
Laid before Parliament 8th November 2023
Coming into force in accordance with regulation 2
The Commissioners for His Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 24(1) and 24A(3) of, and Schedule 4 to, the Hydrocarbon Oil Duties Act 1979f1.
Annotations
Footnotes
- f1
-
1979 c. 5. Section 27(3) gives “the Commissioners” the meaning in the Customs and Excise Management Act 1979 (c. 2) (“CEMA”). Section 1(1) of CEMA defines “the Commissioners”; the definition of “the Commissioners” was substituted by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 24(1) was amended by section 6(1) and (2) of the Finance Act 1981 (c. 35), section 7(2) of, and Part 1 of Schedule 41 to, the Finance Act 1996 (c. 8), section 3(2) of the Finance Act 2001 (c. 9) and paragraph 20(2) of Schedule 5 and paragraph 16 of Schedule 6 to the Finance Act 2008 (c. 9). Section 24A was inserted by section 7(1) of the Finance Act 1996 and subsection (3) was amended by paragraph 19(3) of Schedule 21 to the Finance Act 2021 (c. 26). Schedule 4 was amended by section 6(3) of, and Part 3 of Schedule 19 to, the Finance Act 1981, section 4(6) of the Finance Act 1982 (c. 39), Part 1 of Schedule 41 to the Finance Act 1996, paragraph 23 of Schedule 5 to the Finance Act 2008, paragraph 13 of Schedule 11 to the Finance Act 2020 (c. 14) and paragraph 23 of Schedule 21 to the Finance Act 2021.