Introductory text

EXCISE

Made 5th July 2006

Laid before Parliament 6th July 2006

Coming into force 1st August 2006

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 2(2) and 7(1) and (1A) of the Tobacco Products Duty Act 1979^f1 and section 1 of the Finance (No.2) Act 1992^f2:

Annotations

Footnotes

f1: 1979 c. 7; sections 2(1) and 7(1) and (1A) were amended by the Finance Act 2000(c. 17), section 15. Section 10(3) applies the definition of “the Commissioners” in the Customs and Excise Management Act 1979(c. 2); and section 1(1) of that Act (amended by the Commissioners for Revenue and Customs Act 2005(c. 11), Schedule 4, paragraph 22) defines “the Commissioners”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005.
f2: 1992 c. 48. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005(c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.