OpenLegislation

Introductory text

Original text. Later amendments are not shown.

CUSTOMS AND EXCISE

Made 10th December 1992

Laid before Parliament 14th December 1992

Coming into force 1st January 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 7(1) of the Tobacco Products Duty Act 1979f1 and section 127A of the Customs and Excise Management Act 1979f2, and of all other powers enabling them in that behalf, hereby make the following Regulations:

Annotations

Footnotes

f1

1979 c. 7; section 10(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).

f2

1979 c. 2; section 127A was inserted by the Finance Act 1983 (c. 28), section 6, and amended by the Finance (No. 2) Act 1992 (c. 48), section 1 and Schedule 1, paragraph 7; section 1(1) defines “the Commissioners”.