Statutory Instruments
2006 No. 3159
excise
The Excise Duty Points (Etc.)(New Member States)(Amendment) Regulations 2006
Made
28th November 2006
Laid before Parliament
29th November 2006
Coming into force
1st January 2007
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), (fa), (fb), (3), 100G and 100H of the Customs and Excise Management Act 1979( 1 ), section 7(1)(a) and (1A)(b) of the Tobacco Products Duty Act 1979( 2 ) and sections 1 and 2 of the Finance (No 2) Act 1992( 3 ):
1. These Regulations may be cited as the Excise Duty Points (Etc.)(New Member States)(Amendment) Regulations 2006 and come into force on 1st January 2007.
2. The Excise Duty Points (Etc.)(New Member States) Regulations 2004( 4 ) are amended as follows.
3. In regulation 7, after paragraph (1) insert—
“ (1A) In the Regulations listed in sub-paragraphs (c) to (g) of paragraph (2) below, references to Council Directive 92/12/ EEC shall be treated as references to that instrument as amended, modified or otherwise affected by the Act concerning the conditions of accession of the Republic of Bulgaria and Romania and the adjustments to the treaties on which the European Union is founded ( 5 ) . ” .
4. At the end of the Schedule add—
“ Bulgaria Romania | 31st December 2009 ” |
Paul Gray
Mike Hanson
Two of the Commissioners for Her Majesty’s Revenue and Customs
28th November 2006
1979 c.2 ; section 93(2)(a) was amended by the Finance Act 1981 (c.35) , Schedule 8 paragraph 2; section 93(1) and (3) were amended by, and section 93(2)(fa) and (fb) were 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; section 1(1) (amended by the Commissioners for Revenue and Customs Act 2005 (c.11) , Schedule 4, paragraph 22) defines “the Commissioners” and “excise duty point”. 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. 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.
1979 c.7 ; section 7(1A) was inserted by the Finance Act 2000(c.17) , section 15(1) and (9).
1992 c.48 ; section 2 was amended by the Finance Act 1999 (c.16) , section 11(1) and (2).
OJ No L 157, 21.6.05, p 203.
OJ No L 157, 21.6.05, p 203. See paragraph 2 of Chapter 6 of Annex VI and paragraph 2 of Chapter 7 of Annex VII to the Act of Accession.
OJ No L 316, 31.10.92, p 8 as amended by Council Directive 1999/81/EC and Council Directive 2002/10/EC .
OJ No L 76, 23.03.92, p 1; relevant amendments made by Council Directive 94/74/EC (OJ No L 365, 31.12.94, p 46) and Article 19 of, and Protocol No 3 to, the Act concerning the conditions of accession of the Czech Republic, the Republic of Estonia, the Republic of Cyprus, the Republic of Latvia, the Republic of Lithuania, the Republic of Hungary, the Republic of Malta, the Republic of Poland, the Republic of Slovenia and the Slovak Republic and the adjustments to the Treaties on which the European Union is founded(OJ No L 236, 23.9.03, p 33). Article 2 of the Directive gives a description of the Directive’s territorial application; that description includes a reference to Article 227 (now 299) of the EC Treaty; paragraph 1 of Article 299 has been amended by Article 17 of the Act of Accession referred to in regulation 3 of these Regulations.