The Excise Goods (Accompanying Documents) Regulations 2002

Statutory Instruments

2002 No. 501

CUSTOMS AND EXCISE

The Excise Goods (Accompanying Documents) Regulations 2002

Made

6th March 2002

Laid before Parliament

8th March 2002

Coming into force

1st April 2002

The Commissioners of Customs and Excise, in exercise of the powers conferred upon them by sections 93(1), (2)(a), (e), (fa), (fb), (g), (h), (j), (k), (3), (4) and (5), 100G, 100H and 118A(1) and (2) 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 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”, “excise duty point”, “excise warehouse”, “exporter”, “officer”, “registered excise dealer and shipper” and “registered excise dealers and shippers regulations”; section 93(2)(a) was amended by the Finance Act 1981(c. 35), Schedule 8, paragraph 2; section 93(1) and (3) was amended by, and section 93(2)(fa) and (fb) was inserted by the Finance (No. 2) Act 1992(c. 48), Schedule 2, paragraph 2; section 93(2)(g) to (l) was inserted by the Finance Act 1986(c. 41), Schedule 3, paragraph 4, and amended by the Finance (No. 2) Act 1992, Schedule 2, paragraph 2; 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, Schedule 1, paragraph 6 and Schedule 2, paragraph 4; section 118A(1) and (2) was inserted by the Finance Act 1991, Schedule 5.

(2)

1992 c. 48.

(3)

S.I. 1980/865 (excise matters of the European Communities) and S.I. 1982/529 (payment of excise duty).

(4)

1972 c. 68.