Statutory Instruments
EXCISE
Made
9th May 2007
Laid before Parliament
10th May 2007
Coming into force
1st June 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following regulations in exercise of the powers conferred by section 24(1) of, and Schedule 4 to, the Hydrocarbon Oil Duties Act 1979(1):
1979 c.5; relevant amendments to section 24(1) were made by the Finance Act 1996 (c.8), section 5(5) and the Finance Act 1997 (c.16), section 7(7); section 27(2) provides for the Hydrocarbon Oil Duties Act 1979 to be construed as one with the Customs and Excise Management Act 1979 (c.2) and section 27(3) applies the definition of “the Commissioners” in that Act. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c.11). 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.