PART 4

Excise duties

General regulation making power for excise duty purposes etc
45
1
HMRC Commissioners may make regulations generally for excise duty purposes or for the purposes of an excise duty specified in the regulations.
2
Among other things, the regulations may make provision about—
a
duty points (and connected provision such as the calculation and payment of the duty and the person liable for the duty),
b
the holding and movement of goods,
c
warehousing of goods or stores,
d
drawback, rebate, relief, exemption, reimbursement or remission of or from excise duty,
e
the descriptions of goods on which excise duty is chargeable,
f
approvals or registrations of persons or premises,
g
the production of goods and other processes relating to goods,
h
the stamping or marking of goods,
i
restrictions on the use of goods,
j
record keeping (including electronic record keeping) and provision of information or documents (including electronic provision), and
k
any arrangements that have effect as a result of section 31 (territories forming part of a customs union with UK).
3
The power to make regulations under this section may (among other things) be exercised by amending or repealing any Act of Parliament (whenever passed).
4
In this section “approvals” includes authorisations and licences.