Introductory text
United Kingdom
CUSTOMS AND EXCISE
Made 4th May 1999
Laid before Parliament 7th May 1999
Coming into force 1st October 1999
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(1), (2)(a) and (db), (3) and (5) , 100G(1) and (4) and 100H(1)(a), (b), (c), (g), (k), (l) and (n) and (2) of the Customs and Excise Management Act 1979f1, section 1 of the Finance (No. 2) Act 1992f2 and of all other powers enabling them in that behalf, hereby make the following regulations:C1
Annotations
Modifications
- C1
Regulations, as they had effect immediately before IP completion day, continued (N.I. with respect to excise goods) (31.12.2020) by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(c) (which provision is omitted (3.3.2025 by virtue of S.I. 2024/1262, regs. 1(2), 5)
Footnotes
- f1
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1979 c. 2; section 1(1) defines “the Commissioners”, “dutiable goods”, “excise duty point”, “excise warehouse”, “occupier”, “registered excise dealer and shipper”, “registered excise dealers and shippers regulations”, “revenue trader”, “warehoused” and “warehousing regulations”; section 93(2)(a) was amended by section 11(1) of, and paragraph 2 of Schedule 8 to, the Finance Act 1981 (c. 35); section 93(1) and (3) was amended by, and section 93(2)(db) was inserted by, section 3 of, and paragraph 2 of Schedule 2 to the Finance (No. 2) Act 1992 (c. 48); sections 100G and 100H were inserted by section 11(3) of, and Schedule 4 to, the Finance Act 1991 (c. 31); section 100H was amended by sections 1(5) and 3(1) of, and paragraph 6 of Schedule 1 and paragraph 4 of Schedule 2 to, the Finance (No.2) Act 1992.
- f2