OpenLegislation

Introductory text

Original text. Later amendments are not shown.

EXCISE

Made 6th March 2006

Laid before Parliament 7th March 2006

Coming into force 1st April 2006

The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 100H(1)(k) of the Customs and Excise Management Act 1979f1:

Annotations

Footnotes

f1

1979 c. 2. Section 100H was inserted by the Finance Act 1991(c. 31), Schedule 4. Section 1(1) (amended by the Commissioners for Revenue and Customs Act 2005(c. 11), Schedule 4, paragraph 22) defines “the Commissioners” (as meaning the Commissioners for Revenue and Customs). 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. 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.