Introductory text

Excise

Made 22nd October 2013

Laid before Parliament 23rd October 2013

Coming into force 1st January 2014

The Commissioners for Her Majesty’s Revenue and Customs^f1 make the following Regulations in exercise of the powers conferred by section 8B(2) of the Tobacco Products Duty Act 1979^f2.

Annotations

Footnotes

f1: Section 10(3) of the Tobacco Products Duty Act 1979 (c. 7) provides that expressions used in that Act have the same meaning as provided in the Customs and Excise Management Act 1979 (c. 2). 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, paragraphs 20 and 22(b)) defines “the Commissioners” as “the Commissioners for Her Majesty’s Revenue and Customs”.
f2: 1979 c. 7; section 8B was inserted by the Finance Act 2000 (c. 17).