Introductory text
Excise
Made 4th February 2010
Laid before Parliament 8th February 2010
Coming into force 2nd March 2010
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 93(1) of the Customs and Excise Management Act 1979f1, make the following Regulations:
Annotations
Footnotes
- f1
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1979 c. 2; section 1(1) was 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, in so far as is appropriate in consequence of section 5, 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. Relevant amendments were made to section..93(1) by section 3 of, and paragraph 2 of Schedule 2 to the Finance (No.2) Act 1992 (c. 48).