Statutory Instruments
2005 No. 1523 (C. 67)
EXCISE
The Finance Act 1995 (Denatured Alcohol) (Appointed Day and Savings) Order 2005
Made
8th June 2005
The Commissioners of Her Majesty’s Revenue and Customs, in exercise of the powers conferred upon them by section 5(6) and (7) of the Finance Act 1995( 1 ) hereby make the following Order:
1. This Order may be cited as the Finance Act 1995 (Denatured Alcohol) (Appointed Day and Savings) Order 2005.
2. The day appointed as the day that—
(a) section 5 of, and Schedule 2 to, the Finance Act 1995 (denatured alcohol) come into force, and
(b) the repeals concerning denatured alcohol specified in Part 1 of Schedule 29 to that Act have effect,
is 1st July 2005.
3. Any approval, authorization or licence granted by—
(a) the Commissioners, or
(b) an officer,
in relation to methylated spirits shall, when section 5 of, and Schedule 2 to, the Finance Act 1995 come into force, be treated as if it had been granted in relation to denatured alcohol.
D.A.Hartnett
Paul.R.C.Gray
Two of the Commissioners of Her Majesty’s Revenue and Customs
8th June 2005
1995 c. 4 ; section 5(8) provides for section 5 to be construed as one with the Alcoholic Liquor Duties Act 1979(c. 4) and section 4(3) of that Act applies the definitions of “the Commissioners” and “officer” in the Customs and Excise Management Act 1979(c. 2) ; section 1(1) of the Customs and Excise Management Act 1979 defines “the Commissioners” (as meaning the Commissioners of Customs and Excise) and “officer”. Schedule 29, Part 1(3), provides for the powers in section 5(6) and (7) to apply in relation to the repeals made by that Part. 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 (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.