Statutory Instruments
Excise
Made
4th February 2010
Laid before Parliament
8th February 2010
Coming into force
2nd March 2010
The Commissioners for Her Majesty’s Revenue and Customs, in exercise of the powers conferred by section 93(1) of the Customs and Excise Management Act 1979(1), make the following Regulations:
1. These Regulations may be cited as the Warehousekeepers and Owners of Warehoused Goods (Amendment) Regulations 2010 and come into force on 2nd March 2010.
2. In regulation 3(1) omit the words “this Part of”.
Mike Eland
Lesley Strathie
Two of the Commissioners for Her Majesty’s Revenue and Customs
4th February 2010
(This note is not part of the Regulation)
These Regulations amend the Warehousekeepers and Owners of Warehoused Goods Regulations 1999 by omitting from Regulation 3(1) the words “this Part of”. This amendment provides that all the provisions of the Regulations may be relied upon for the approval of occupiers of excise warehouses.
A full Impact Assessment has not been produced for this instrument as a negligible impact on the private or voluntary sectors is foreseen.
1979 c. 2; section 1(1) was amended by the Commissioners for Revenue and Customs Act 2005 (c.11), Schedule 4, paragraph 22 defines “the Commissioners” as meaning the Commissioners for Revenue and Customs. 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, in so far as is appropriate in consequence of section 5, 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. Relevant amendments were made to section..93(1) by section 3 of, and paragraph 2 of Schedule 2 to the Finance (No.2) Act 1992 (c. 48).