Statutory Instruments
Excise
Made
16th December 2015
Laid before Parliament
17th December 2015
Coming into force
1st February 2016
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 2(2) of the European Communities Act 1972(1) having been designated(2) for the purposes of that section in relation to excise matters of the EU and payment of excise duty(3).
1972 c. 68; section 2(2) was amended by section 27(1)(a) of the Legislative and Regulatory Reform Act 2006 (c. 51) and Part 1 of the Schedule to the European Union (Amendment) Act 2008 (c. 7).
S.I. 1980/865 (excise matters of the European Union) and S.I. 1982/529 (payment of excise duty). These instruments designate the Commissioners of Customs and Excise for the purposes of section 2(2) of the European Communities Act 1972. The functions of the Commissioners of Customs and Excise have been transferred to the Commissioners for Her Majesty’s Revenue and Customs. Section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) provides that a reference in an instrument to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
Article 4(1) of S.I. 2011/1043 substitutes “European Union” for references to “European Communities” in S.I. 1980/865 and section 3(6) of the European Union (Amendment) Act 2008 provides that a reference in an instrument to all or any of the Communities shall, in the application of the instrument after the coming into force of the Act, be treated as being a reference to the EU.