The Customs Traders (Accounts and Records) Regulations 1995

Statutory Instruments

1995 No. 1203

CUSTOMS AND EXCISE

The Customs Traders (Accounts and Records) Regulations 1995

Made

2nd May 1995

Laid before Parliament

10th May 1995

Coming into force

1st June 1995

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 21(1) and (6) of the Finance Act 1994(1), and of all other powers enabling them in that behalf, hereby make the following Regulations:

Modifications etc. (not altering text)

C1 Regulations applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 30(b)(c); S.I. 2020/1643, reg. 2, Sch.

C2 Regulations continued (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 30(a); S.I. 2020/1643, reg. 2, Sch.

(1)

c.9; section 21, by virtue of section 20(4), attracts the definition of "the Commissioners " in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).