Introductory text
Customs
Made 19th December 2011
Laid before the House of Commons 20th December 2011
Coming into force 10th January 2012
The Treasury, in exercise of the powers conferred by sections 105(2) and 122 of the Postal Services Act 2000 M1, and on the recommendation of the Commissioners for Her Majesty's Revenue and Customs M2 and the Secretary of State, make the following Regulations.
Annotations
Marginal citations
- M1
2000 c. 26; section 105(2) provides for the Treasury to make regulations on the recommendation of the Commissioners of Customs and Excise.
- M2
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.