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Statutory Instruments
EXCISE
Made
7th February 2007
Laid before Parliament
8th February 2007
Coming into force
1st March 2007
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 20AB(1) to (3), (5)(a) and (12) of the Hydrocarbon Oil Duties Act 1979(1):
1979 c.5; section 20AB was inserted by section 3 of the Finance Act 2001 (c.9). Section 27(3) applies the definition of “the Commissioners” in section 1(1) of the Customs and Excise Management 1979 (c.2), namely “the Commissioners” means “the Commissioners for Her Majesty’s Revenue and Customs”. The definition in section 1(1) was amended by the Commissioners for Revenue and Customs Act 2005 (c.11), Schedule 4, paragraph 22(b).
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