Statutory Instruments
Revenue And Customs
Made
20th November 2013
Laid before Parliament
21st November 2013
Coming into force
14th December 2013
These Regulations are made in exercise of the powers conferred by section 2(2) of, and paragraph 1A of Schedule 2 to, the European Communities Act 1972(1)and section 56(1) and (2) of the Finance Act 1973(2).
The Commissioners for Her Majesty’s Revenue and Customs are designated(3) for the purposes of section 2(2) of the European Communities Act 1972 in relation to geographical indications.
These Regulations make provision for a purpose mentioned in section 2(2) of the European Communities Act 1972, and it appears to the Commissioners that it is expedient for the reference to Regulation (EC) No 110/2008(4)of the European Parliament and of the Council on the definition, description, presentation, labelling and the protection of geographical indications of spirit drinks and repealing Council Regulation (EEC) No 1576/89 to be construed as a reference to that Regulation as amended from time to time.
Accordingly, the Commissioners, with the consent of the Treasury, make the following Regulations.
1972 c.68. Paragraph 1A of Schedule 2 was inserted by section 28 of the Legislative and Regulatory Reform Act 2006 (c.51).
S.I. 2004/706. The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5(2) of the Commissioners for Revenue and Customs Act 2005 (c. 11). Section 50(1) of that Act provides that 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. Regulation 5 of the Spirit Drinks Regulations 2008 (S. I. 2008/3206) designates the Commissioners as the authority responsible for verifying that a relevant spirit drink that is to be placed on the market using a geographical indication registered in Annex III to Regulation (EC) No 110/2008 complies with the specifications in the technical file (if any) relating to that geographical indication before it is placed on the market.
OJ No L 39, 13.2.2008, p 16.