Introductory text

CUSTOMS AND EXCISE

Made 4th December 1987

Laid before the House of Commons 9th December 1987

Coming into force 1st January 1988

The Secretary of State, in exercise of the powers conferred on him by section 120(1) and (2) of the Customs and Excise Management Act 1979^f1 and of all other powers enabling him in that behalf, hereby makes the following regulations: