Introductory text

EXCISE

Approved by the House of Commons

Made at 9.00 a.m. on 7th September 2026

Laid before the House of Commons at 5.00 p.m. on 7th September 2026

Coming into force in accordance with article 1

The Commissioners for His Majesty’s Revenue and Customs^f1 make this Order in exercise of the powers conferred by section 13(1) and (3) of the Customs and Excise Duties (General Reliefs) Act 1979^f2.

Annotations

Footnotes

f1: Section 18(2) of the Customs and Excise Duties (General Reliefs) Act 1979 (c. 3) has the effect that where section 13 refers to “the Commissioners”, those words bear the same meaning as in the Customs and Excise Management Act 1979 (c. 2). Section 1(1) of that Act, as amended by paragraph 22(b) of Schedule 4 to the Commissioners for Revenue and Customs Act 2005 (c. 11), provides that “the Commissioners” means the Commissioners for His Majesty’s Revenue and Customs.
f2: 1979 c. 3; section 13(1) and 13(3) were amended by paragraph 131(2) of Schedule 7 to the Taxation (Cross-border Trade) Act 2018 (c. 22); section 13(3)(a) was amended by paragraph 8 of Schedule 1 to the Finance (No. 2) Act 1992 (c. 48); section 13(3)(b) was amended retrospectively by section 15 of the Finance Act 1984 (c. 43).