OpenLegislation

Introductory text

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EXCISE

Made 15th March 2007

Laid before the House of Commons 16th March 2007

Coming into force 6th April 2007

The Commissioners for Revenue and Customsf1 make the following Regulations in exercise of the power conferred by section 27(2) of the Finance Act 1993f2:

Annotations

Footnotes

f1

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.

f2

1993 c. 34; section 40(1) provides that in Part 1 Chapter 2 of that Act (lottery duty) “the Commissioners” means the Commissioners of Customs and Excise and “regulations” means regulations made by the Commissioners.