OpenLegislation

Introductory text

Original text. Later amendments are not shown.

customs

Excise

Value added tax

Made 28th November 2006

Laid before the House of Commons 29th November 2006

Coming into force 1st January 2007

The Commissioners for Her Majesty’s Revenue and Customs make the following Order in exercise of the powers conferred by section 7 of the Customs and Excise Duties (General Reliefs) Act 1979f1:

Annotations

Footnotes

f1

1979 c.3; section 7 was substituted by the Finance Act 1984 (c.43), section 14; section 18(2) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c.2) (as amended by the Commissioners for Revenue and Customs Act 2005 (c.11), Schedule 4, paragraph 22). The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005. 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.