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The Duty Stamps Regulations 2006
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Statutory Instruments
2006 No. 202
EXCISE
The Duty Stamps Regulations 2006
Made
1st February 2006
Laid before Parliament
1st February 2006
Coming into force
22nd February 2006
The Commissioners for Her Majesty's Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 93(2)(fa), 118A(1) and (2), and 127A of the Customs and Excise Management Act 1979 F1, and paragraphs 1, 3, 4, and 5 of Schedule 2A to the Alcoholic Liquor Duties Act 1979 F2:
Textual Amendments
F11979 c. 2; section 93(2)(fa) was inserted by Finance (No. 2) Act 1992(c. 48), Schedule 2, paragraph 2; section 118A(1) and (2) was inserted by the Finance Act 1991(c. 31), Schedule 5; section 127A was inserted by the Finance Act 1983(c. 28), section 6 and amended by the Finance (No. 2) Act 1992, Schedule 1, paragraph 7; section 1(1) (amended by the Commissioners for Revenue and Customs Act 2005(c. 11), Schedule 4, paragraph 22) defines “the Commissioners”, “excise duty point”, “excise warehouse”, and “officer”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs.
F21979 c. 4; Schedule 2A was inserted by the Finance Act 2004(c. 12), section 4(2). Section 4(2) of the Alcoholic Liquor Duties Act 1979 provides for that Act to be construed as one Act with the Customs and Excise Management Act 1979(c. 2), and section 4(3) applies the definitions in that latter Act. Section 1(1) of the Customs and Excise Management Act 1979 (amended by the Commissioners for Revenue and Customs Act 2005(c. 11)) defines “the Commissioners”. The Alcoholic Liquor Duties Act 1979, section 1(1) defines “dutiable alcoholic liquor”, section 4(1) defines “compounder”, Schedule 2A, paragraph 12, defines “duty stamp”, “prescribed”, “retail container”, “stamped”, “unstamped”, “type A stamp”, and “type B stamp”. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005. Section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty's Revenue and Customs.
Modifications etc. (not altering text)
C1Regulations, as they had effect immediately before IP completion day, continued (with modifications as indicated at individual provision level) (N.I.) (31.12.2020) with respect to excise goods by The Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559), regs. 1(1), 97 (as amended: (9.12.2021) by S.I. 2021/1282, regs. 1, 7; and (13.2.2023) by S.I. 2023/64, reg. 1(2), Sch. 2 para. 40)
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