Introductory text

CUSTOMS AND EXCISE

Made 9th November 1995

Laid before Parliament 9th November 1995

Coming into force 1st December 1995

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 21 of the Hydrocarbon Oil Duties Act 1979^f1 and section 118A of the Customs and Excise Management Act 1979^f2, and of all other powers enabling them in that behalf, hereby 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).
f2: 1979 c. 2; section 118A was added by the Finance Act 1991 (c. 31), section 12 and schedule 5, and was amended by the Finance Act 1994 (c. 9), sections 246 and 258, schedule 25, part VIII.