Introductory text
excise
Made 5th September 2006
Laid before Parliament 7th September 2006
Coming into force 1st October 2006
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 7A(7) and 9(2) of the Tobacco Products Duty Act 1979f1:
Annotations
Footnotes
- f1
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1979 c. 7; sections 7A and 9(2) were inserted by the Finance Act 2006 (c. 25), section 2, section 7D(3) and (4), also inserted by the Finance Act 2006, section 2, defines “manufacturer”. Section 2 of the Finance Act 2006 will be brought into effect by S.I. 2006/xxx on 1 October 2006; section 10(2) of the Tobacco Products Duty Act 1979 provides that the Act is to be construed as one with the Customs and Excise Management Act 1979 (c. 2) and section 10(3) applies the definitions in that Act; section (1)(1) of the Customs and Excise Management Act 1979 (as amended by the Commissioners for Revenue and Customs Act 2005(c.11), Schedule 4, paragraph 22(b)) defines “the Commissioners”.