The Excise Goods (Holding, Movement and Duty Point) Regulations 2010

The Customs and Excise Management Act 1979U.K.

This adran has no associated Memorandwm Esboniadol

3.  In subsection (1A) of section 157 of the Customs and Excise Management Act 1979 M1 (bonds and security)—

(a)for “mineral oils” substitute “ energy products ”; and

(b)for “92/12/EEC” substitute “ 2008/118/EC ”.

Marginal Citations

M1Subsection (1A) was inserted by the Finance Act 2000 (c. 17), section 27(3).