Introductory text

CUSTOMS AND EXCISE

Made 17th December 2001

Laid before the House of Commons 20th December 2001

Coming into force 27th January 2002

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 26(2), 28(2) and 38 of the Finance Act 1993^f1, section 132 of the Finance Act 1999^f2, and of all other powers enabling them in that behalf, hereby make the following regulations: