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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

These Regulations, which come into force on 1st January 1994, amend the Statistics of Trade (Customs and Excise) Regulations 1992 (S.I.1992 No. 2790) by—

(a)

raising the assimilation thresholds set at £135,000 by regulation 3 of the above Regulations to £140,000;

(b)

applying Sections 145 to 148 (proceedings for offences, etc.) and 150 to 154 (incidental provisions as to legal proceedings, mitigation of penalties, proof and other matters) of the Customs and Excise Management Act 1979 to the above Regulations.