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Statutory Instruments
Excise
Made
22nd October 2013
Laid before Parliament
23rd October 2013
Coming into force
1st January 2014
Section 10(3) of the Tobacco Products Duty Act 1979 (c. 7) provides that expressions used in that Act have the same meaning as provided in the Customs and Excise Management Act 1979 (c. 2). Section 1(1) of the Customs and Excise Management Act 1979 (as amended by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraphs 20 and 22(b)) defines “the Commissioners” as “the Commissioners for Her Majesty’s Revenue and Customs”.
1979 c. 7; section 8B was inserted by the Finance Act 2000 (c. 17).
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