Introductory text

CUSTOMS AND EXCISE

Made 10th August 1993

Laid before Parliament 9th September 1993

Coming into force 30th September 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 1979^f1 and section 118A of the Customs and Excise Management Act 1979^f2, 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 118A was inserted by the Finance Act 1991 (c. 31), section 12 and Schedule 5.