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CUSTOMS AND EXCISE
1st August 1984
Laid before Parliament
3rd August 1984
Coming into Operation
6th August 1984
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 100B(1), 100C(3) and (4), 100D(1) and (2) and 125(3) of the Customs and Excise Management Act 1979(1), section 24 of the Value Added Tax Act 1983 and of all other powers enabling them in that behalf, hereby make the following Regulations:—
sections 100B, 100C and 100D were introduced by section 8 of, and Schedule 4 to, the Finance Act 1984 (c. 43).
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