# The Revenue Traders (Accounts and Records) Regulations 1992, Introduction: Introductory text


CUSTOMS AND EXCISE
Made 10th December 1992
Laid before Parliament 11th December 1992
Coming into force 1st January 1993
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 118A of the Customs and Excise Management Act 1979, and of all other powers enabling them in that behalf, hereby make the following Regulations:

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Source: https://www.legislation.gov.uk/uksi/1992/3150/introduction (the official version)
Page: https://openlegislation.uk/revenue-traders-accounts-and-records-regulations-1992/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.