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Statutory Instruments
Excise
Made
27th August 2014
Laid before the House of Commons
28th August 2014
Coming into force
18th September 2014
The Commissioners for Her Majesty’s Revenue and Customs make these Regulations exercising their powers in sections 163(3), 164(3), 164(5), 164(6), 164(7), 168, 189 and 194(1) of the Finance Act 2014(1).
2014 c. 26. Section 175 provides for penalties in relation to specified contraventions of these Regulations.
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