Introductory text
Value Added Tax
Excise
Approved by the House of CommonsMade 28th November 2008
Laid before the House of Commons 28th November 2008
Coming into force 1st December 2008
The Commissioners for Her Majesty’s Revenue and Customs make this Order exercising the powers in sections 13(1) and 13(3)f1 of the Customs and Excise Duties (General Reliefs) Act 1979f2:
Annotations
Footnotes
- f1
-
1979 c. 3; section 13(3) was amended by section 15 of the Finance Act 1984 (c. 43), and Schedule 1 paragraph 8(1) to the Finance (No. 2) Act 1992 (c. 48) and S.I. 1992/2979 (C.93).
- f2
-
1979 c. 3; section 18(2) provides that “the Commissioners” refers to those for Revenue and Customs, adopting the meaning in section 1(1) of the Customs and Excise Management Act 1979 (c. 2) as amended by Schedule 4 paragraph 22(b) to the Commissioners for Revenue and Customs Act 2005 (c. 11).