Statutory Instruments
CUSTOMS AND EXCISE
Made
11th December 2002
Laid before Parliament
11th December 2002
Coming into force
1st January 2003
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 100G and 100H of the Customs and Excise Management Act 1979(1), sections 23B and 24AA of the Hydrocarbon Oil Duties Act 1979(2), and of all other powers enabling them in that behalf, hereby make the following regulations:
1979 c. 2; section 1(1) defines “the Commissioners” and “registered excise dealer and shipper”; sections 100G and 100H were inserted by the Finance Act 1991 (c. 31), Schedule 4; section 100H was amended by the Finance (No. 2) Act 1992 (c. 48), Schedule 1, paragraph 6 and Schedule 2, paragraph 4 and by the Finance Act 2002 (c. 23), Schedule 3, paragraph 2.
1979 c. 5; section 27(1) defines “controlled oil”, “the Management Act” and “rebate”; section 27(2) provides for the Hydrocarbon Oil Duties Act 1979 to be construed as one with the Customs and Excise Management Act 1979 (c. 2) and section 27(3) applies the definition of “the Commissioners” in that Act; sections 23B and 24AA were inserted by, and section 27(1) and (3) was amended by the Finance Act 2002 (c. 23), Schedule 3, paragraphs 1, 3 and 4; section 27(3) was amended by the Finance Act 1985 (c. 54), Schedule 4, paragraph 3 and by the Finance Act 1997 (c. 16), Schedule 6, paragraph 6(7).