Statutory Instruments
EXCISE
Made
8th June 2005
Laid before Parliament
8th June 2005
Coming into force
1st July 2005
The Commissioners of Her Majesty's Revenue and Customs, in exercise of the powers conferred upon them by section 93(1)(d) and (2)(a) of the Customs and Excise Management Act 1979 M1, sections 35 and 77 of the Alcoholic Liquor Duties Act 1979 M2, section 1 of the Finance (No.2) Act 1992 M3, and section 5 of the Finance Act 1995 M4, hereby make the following regulations:
Modifications etc. (not altering text)
C1Regulations, as they had effect immediately before IP completion day, continued (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 100(2)(a)
Marginal Citations
M11979 c. 2; section 93(1)(d) was inserted by the Finance (No. 2) Act 1992(c. 48), Schedule 2, paragraph 2, and section 92(2)(a) was amended by the Finance Act 1981(c. 35), Schedule 8, paragraph 2; section 1(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs.
M21979 c. 4; section 35 was amended by the Finance Act 1994(c. 9), Schedule 4, paragraph 28; section 77 was amended by the Finance Act 1981(c. 35), Schedule 8, paragraph 23, the Finance Act 1994, Schedule 4, paragraph 46 and the Finance Act 1995(c. 4), Schedule 2, paragraphs 5 and 6; section 1(1) defines “dutiable alcoholic liquor”; section 4(1) defines “compounder”, “denatured alcohol”, “distiller”, and “rectifier”; 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” (as meaning the Commissioners of Customs and Excise), “excise duty point”, “excise warehouse” and “occupier”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs.
M41995 c. 4; section 5(8) provides for section 5 to be construed as one with the Alcoholic Liquor Duties Act 1979(c. 4); section 4(2) of the Alcoholic Liquor Duties Act 1979 provides for that Act 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” as meaning the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs.