Statutory Instruments
2013 No. 3210
Excise
The Excise Goods (Holding, Movement and Duty Point) (Amendment) Regulations 2013
Made
19th December 2013
Laid before Parliament
20th December 2013
Coming into force
1st January 2014
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by sections 93(1), (2)(a), (e), (fa), (fb), (fc), (5) and (5A), 100G and 100H of the Customs and Excise Management Act 1979(1), section 1 of the Finance (No. 2) Act 1992(2) and section 2(2) of the European Communities Act 1972(3) having been designated(4) for the purposes of that section in relation to excise matters of the EU(5) and payment of excise duty.
1979 c. 2; section 1(1) defines “the Commissioners”; the definition of “the Commissioners” was substituted by the Commissioners for Revenue and Customs Act 2005 (c. 11), Schedule 4, paragraph 22(b); section 93(2)(a) was amended by the Finance Act 1981 (c. 35), Schedule 8, paragraph 2; section 93(1) was substituted and section 93(2) (fa), (fb) and (fc) and (5A) inserted by the Finance (No. 2) Act 1992 (c. 48), Schedule 2, paragraph 2; sections 100G and 100H were inserted by the Finance Act 1991 (c. 31), Schedule 4; section 100H was amended by the Finance (No. 2) Act 1992, Schedule 1, paragraph 6 and Schedule 2, paragraph 4 and by the Finance Act 2002 (c. 23), Schedule 3, Part 1, paragraph 2.
1992 c. 48; section 1(7) defines “the Commissioners” as “the Commissioners of Customs and Excise”. Section 50(1) of the Commissioners for Revenue and Customs Act 2005 (c. 11) 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.
1972 c. 68; section 2(2) was amended by the Legislative and Regulatory Reform Act 2006 (c. 51), section 27(1)(a) and the European Union (Amendment) Act 2008 (c. 7), the Schedule, Part 1.
S.I. 1980/865 (excise matters of the European Communities) and S.I. 1982/529 (payment of excise duty). These instruments designate the Commissioners of Customs and Excise. The functions of the Commissioners of Customs and Excise have been transferred to the Commissioners for Her Majesty’s Revenue and Customs (see footnote (b)).
S.I. 2011/1043 substitutes “European Union” for references to “European Communities” in S.I. 1980/865 and in any event section 3(6) of the European Union (Amendment) Act 2008 (c. 7) provides that a reference in an instrument to all or any of the Communities shall, in the application of the instrument after the coming into force of the Act, be treated as being a reference to the EU.