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Statutory Instruments
excise
Made
20th July 2007
Laid before Parliament
23rd July 2007
Coming into force
1st September 2007
The Commissioners for Her Majesty’s Revenue and Customs(1) are the department designated(2) for the purposes of section 2(2) of the European Communities Act 1972(3) in relation to excise matters of the European Communities.
The Commissioners make the following Regulations in exercise of powers conferred by section 2(2) of 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 insofar as it is appropriate in consequence of section 5 a reference, however expressed, to the Commissioners of Customs and Excise is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
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