- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Statutory Instruments
CUSTOMS AND EXCISE
Made
3rd September 1996
Laid before Parliament
6th September 1996
Coming into force
30th September 1996
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by section 118A of the Customs and Excise Management Act 1979(1) sections 56(1), and 62(5) of the Alcoholic Liquor Duties Act 1979(2), section 1 of the Finance (No. 2) Act 1992(3) and of all other powers enabling them in that behalf, hereby make the following Regulations:
1979 c. 2; section 118A was inserted by section 12 of, and Schedule 5 to, the Finance Act 1991 (c. 31); section 1(1) defines "the Commissioners" as meaning the Commissioners of Customs and Excise.
1979 c. 4; section 56(1) was amended by section 114(6) of, and Part IV of Schedule 23 to, the Finance Act 1986 (c. 41); section 4(3) applies the definition of "the Commissioners" in section 1(1) of the Customs and Excise Management Act 1979 (c. 2).
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include: