Statutory Instruments
CUSTOMS AND EXCISE
Made
4th October 1996
Laid before Parliament
8th October 1996
Coming into force
1st November 1996
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 127A of the Customs and Excise Management Act 1979(1), sections 20AA and 21(1)(a) and (2) of, and Part I of Schedule 3 to, the Hydrocarbon Oil Duties Act 1979(2), section 1 of the Finance (No. 2) Act 1992(3) and of all other powers enabling them in that behalf, hereby make the following Regulations:
1979 c. 2; section 127A was inserted by the Finance Act 1983 (c. 28), section 6 and amended by the Finance (No. 2) Act 1992 (c. 48), section 1(8) and Schedule 1, paragraph 7; section 1(1) defines “the Commissioners”.
1979 c. 5; section 20AA was inserted by the Finance Act 1989 (c. 26), section 2(1) and amended by the Finance Act 1994 (c. 9), section 9(9) and Schedule 4, paragraph 54; there are amendments to Schedule 3 not relevant to these Regulations; section 27(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).