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The Excise Goods (Drawback) Regulations 1995
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Statutory Instruments
1995 No. 1046
CUSTOMS AND EXCISE
The Excise Goods (Drawback) Regulations 1995
Made
2nd May 1995
Laid before Parliament
3rd May 1995
Coming into force
1st June 1995
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 93(1), (2)(a) and (3) of the Customs and Excise Management Act 1979(1) and section 2 of the Finance (No. 2) Act 1992(2) and of all other powers enabling them in that behalf, hereby make the following Regulations:
Modifications etc. (not altering text)
C1Regulations applied (with modifications) (1.7.1999) by The Excise Goods (Sales on Board Ships and Aircraft) Regulations 1999 (S.I. 1999/1565), regs. 1, 22 (with reg. 28)
(1)
1979 c. 2; section 93 was amended by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, paragraph 2, the Finance Act 1986 (c. 41), section 5 and Schedule 3, the Finance Act 1988 (c. 39), section 9(2), the Finance (No. 2) Act 1992 (c. 48), section 3 and Schedule 2, and the Finance Act 1994 (c. 9), section 9(9) and Schedule 4, paragraph 3; section 1(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.
(2)
1992 c. 48; section 2(5) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.
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