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The Excise Goods (Export Shops) Regulations 2000
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- 2000 No. 645
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Statutory Instruments
2000 No. 645
CUSTOMS AND EXCISE
The Excise Goods (Export Shops) Regulations 2000
Made
8th March 2000
Laid before Parliament
9th March 2000
Coming into force
1st April 2000
The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(1), (2)(a), and (3), 100G and 100H of the Customs and Excise Management Act 1979(1), section 1 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 1(1) defines “the Commissioners”, “ excise duty point”, “excise warehouse”, “occupier”, and “warehoused ”; section 93(2)(a) was amended by section 11(1) of, and paragraph 2 of Schedule 8 to, the Finance Act 1981 (c. 35); section 93(1) and (3) was amended by section 3 of, and paragraph 2 of Schedule 2 to the Finance (No. 2) Act 1992 (c. 48); sections 100G and 100H were inserted by section 11(3) of, and Schedule 4 to, the Finance Act 1991 (c. 31); section 100H was amended by sections 1(5) and 3(1) of, and paragraph 6 of Schedule 1 and paragraph 4 of Schedule 2 to, the Finance (No. 2) Act 1992.
(2)
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