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The Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001
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- 2001 No. 3022
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Statutory Instruments
2001 No. 3022
CUSTOMS AND EXCISE
The Excise Duty Points (Duty Suspended Movements of Excise Goods) Regulations 2001
Made
5th September 2001
Laid before Parliament
6th September 2001
Coming into force
28th September 2001
The Commissioners of Customs and Excise, in exercise of the powers conferred on them by sections 100G and 100H of the Customs and Excise Management Act 1979(1), section 1 of the Finance (No. 2) Act 1992(2), and, additionally, being a department designated(3) for the purposes of section 2(2) of the European Communities Act 1972(4) in relation to excise matters of the European Communities and payment of excise duty, in exercise of the powers conferred upon them by that section, 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” and “excise duty point”; sections 100G and 100H were inserted by the Finance Act 1991 (c. 31) Schedule 4; section 100H was amended by the Finance (No. 2) Act 1992 (c. 48) Schedule 1 paragraph 6 and Schedule 2 paragraph 4.
(2)
(3)
S.I. 1980/865 (excise matters of the European Communities) and S.I. 1982/529 (payment of excise duty).
(4)
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