The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019

The Commissioners for Her Majesty's Revenue and Customs M1 make the following Regulations in exercise of the powers conferred by—

1. (a)

   section 93(1)(b), (c), (d), (2)(a), (da), (e), (ee), (fa), (3), 100G(1)(a) of the Customs and Excise Management Act 1979 M2;

2. (b)

   section 2(3), 13(1)(a), (b), 13(1A)(a), 15(6), 77(1)(a), (e) and (2) of, and paragraphs 1(1), 3(1), 4(1), (2)(a),(3), (4), (6) and 5(1) of Schedule 2A to, the Alcoholic Liquor Duties Act 1979 M3;

3. (c)

   section 20AA(1)(a), (2)(b), (c), 23C(2) and (3)(a) of the Hydrocarbon Oil Duties Act 1979 M4;

4. (d)

   section 5(2) and (3) of the Finance Act 1995 M5; and

5. (e)

   section 52(2) and (5)(b) of the Taxation (Cross-border Trade) Act 2018 M6.