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Statutory Instruments
Excise
Made
24th June 2010
Laid before the House of Commons
24th June 2010
Coming into force
1st October 2010
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the power conferred by section 12(4) of the Finance Act 1997(1).
1997 c. 16; section 10 (amended by section 11 of the Finance Act 2002 (c.23), section 105 of, and part 4 of Schedule 25 to, the Finance Act 2007 (c. 11), S.I. 2007/2910 and sections 114(1) to 114(9) of the Finance Act 2009 (c. 10)) defines “gaming duty”; section 15(2) provides for sections 10 to 14 and Schedule 1 to be construed as one with the Customs and Excise Management Act 1979 (c. 2); section 1(1) of that Act as amended by section 50(6) of, and paragraphs 20 and 22(b) of Schedule 4 to, the Commissioners for Revenue and Customs Act 2005 (c. 11) defines “the Commissioners” as meaning the Commissioners for Her Majesty’s Revenue and Customs; section 15(3) defines “accounting period”.
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