Introductory text

This Statutory Instrument has been made in consequence of a defect in S.I. 2015/1516 and is being issued free of charge to all known recipients of that Statutory Instrument.

Excise

Made 18th November 2015

Laid before the House of Commons 20th November 2015

Coming into force 1st January 2016

The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 88E of the Alcoholic Liquor Duties Act 1979^f1, make the following Regulations:

Annotations

Footnotes

f1: 1979 c. 4; section 88E was inserted by the Finance Act 2015 (c. 11), section 54(3). The power to make regulations under that section is conferred on “the Commissioners” and, by virtue of section 4(3), “the Commissioners” has the same meaning as given in the Customs and Excise Management Act 1979 (c. 2). Section 1(1) of that Act (as amended by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraphs 20 and 22 (b)) defines “the Commissioners” as “the Commissioners for Her Majesty’s Revenue and Customs”.