The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998

Statutory Instruments

1998 No. 202

CUSTOMS AND EXCISE

The Excise Duty Point (External and Internal Community Transit Procedure) Regulations 1998

Made

2nd February 1998

Laid before Parliament

3rd February 1998

Coming into force

25th February 1998

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 100G and 100H of the Customs and Excise Management Act 1979(1) and section 1 of the Finance (No. 2) Act 1992(2), and all other powers enabling them in that behalf, hereby make the following Regulations:

(1)

1979 c. 2; sections 100G and 100H were inserted by the Finance Act were inserted by the Finance Act 1991 (c. 31) section 11 and Schedule 4, and amended by the Finance (No. 2) Act 1992 (c. 48) section 1(5) and Schedule 1 paragraph 6, section 3 and Schedule 2 paragraph 4 and section 82 and Schedule 18; section 1(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.

(2)

1992 c. 48.