Statutory Instruments
Excise
Made
18th July 2011
Laid before the House of Commons
19th July 2011
Coming into force
11th August 2011
The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 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. The reference to “the Commissioners” of Customs and Excise in section 33(1) of the Betting and Gaming Duties Act 1981 (c. 63) should be read accordingly.
1981 c. 63. Section 23 was substituted by schedule 3, paragraph 1(4) to the Finance Act 1994 (c. 9). Subsection (7) was inserted by section 9(3) of the Finance Act 2007 (c. 11).