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CUSTOMS AND EXCISE

Made 23rd October 1986

Laid before Parliament 3rd November 1986

Coming into Operation 1st December 1986

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 35(4) and 42(1) of the Customs and Excise Management Act 1979 and of all other powers enabling them in that behalf, hereby make the following Regulations:—