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The Excise Goods (Drawback) Regulations 1995

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Statutory Instruments

1995 No. 1046

CUSTOMS AND EXCISE

The Excise Goods (Drawback) Regulations 1995

Made

2nd May 1995

Laid before Parliament

3rd May 1995

Coming into force

1st June 1995

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 93(1), (2)(a) and (3) of the Customs and Excise Management Act 1979(1) and section 2 of the Finance (No. 2) Act 1992(2) and of all other powers enabling them in that behalf, hereby make the following Regulations:

(1)

1979 c. 2; section 93 was amended by the Finance Act 1981 (c. 35), section 11(1) and Schedule 8, paragraph 2, the Finance Act 1986 (c. 41), section 5 and Schedule 3, the Finance Act 1988 (c. 39), section 9(2), the Finance (No. 2) Act 1992 (c. 48), section 3 and Schedule 2, and the Finance Act 1994 (c. 9), section 9(9) and Schedule 4, paragraph 3; section 1(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.

(2)

1992 c. 48; section 2(5) defines “the Commissioners” as meaning the Commissioners of Customs and Excise.

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