Introductory text
United Kingdom
Excise
Made 15th July 2015
Laid before the House of Commons 16th July 2015
Coming into force 1st October 2015
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by sections 88A(7), 88B(1), 88C(3), 88E and 88I of the Alcoholic Liquor Duties Act 1979f1 and section 133 of the Finance Act 1999f2 make the following Regulations:
Annotations
Footnotes
- f1
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1979 c. 4; sections 88A, 88B, 88C, 88E and 88I were inserted by the Finance Act 2015 (c. 11), section 54(3). The power to make regulations under those sections 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”.
- f2
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1999 c. 16; the reference to the Commissioners of Customs and Excise in section 133 is to be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs by virtue of section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11).