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Statutory Instruments
CUSTOMS AND EXCISE
Made
10th July 2001
Laid before Parliament
10th July 2001
Coming into force
1st August 2001
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 62(5) of the Alcoholic Liquor Duties Act 1979(1) and of all other powers enabling them in that behalf, hereby make the following regulations:
1979 c. 4; section 62(5) was amended by the Finance Act 2001 (c. 9), section 5; section 4(2) provides for the Alcoholic Liquor Duties Act 1979 to be construed as one with the Customs and Excise Management Act 1979 (c. 2) and section 4(3) applies the definitions in that Act; section 1(1) of the Customs and Excise Management Act 1979 defines “the Commissioners” and “excise duty point”.
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