Introductory text
Excise
Made 7th September 2015
Laid before Parliament 9th September 2015
Coming into force 1st October 2015
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 118A of the Customs and Excise Management Act 1979f1:
Annotations
Footnotes
- f1
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1979 c. 2; section 118A was inserted by the Finance Act 1991 (c. 31), Schedule 5 and has been amended by the Finance Act 1994 (c.9) Schedule 26, Part 8 and the Finance (No.3) Act 2010 (c.33), Schedule 13, Part 1. The power to make regulations under section 118A is conferred on “the Commissioners”. Section 1(1) of the Customs and Excise Management Act 1979 (as amended by the Commissioners for Revenue and Customs Act 2005 (c.11), section 50, Schedule 4, paragraph 22(b)) defines “the Commissioners” as the Commissioners for Her Majesty’s Revenue and Customs.