Statutory Instruments
2007 No. 2092
excise
The Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) (Revocation) Regulations 2007
Made
20th July 2007
Laid before Parliament
23rd July 2007
Coming into force
1st September 2007
The Commissioners for Her Majesty’s Revenue and Customs( 1 ) are the department designated( 2 ) for the purposes of section 2(2) of the European Communities Act 1972( 3 ) in relation to excise matters of the European Communities.
The Commissioners make the following Regulations in exercise of powers conferred by section 2(2) of that Act:
1. These Regulations may be cited as the Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) (Revocation) Regulations 2007 and shall come into force on 1st September 2007.
2. The following are revoked—
(a) the Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1987( 4 );
(b) the Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1989( 5 ); and
(c) the Excise Duties (Small Non-Commercial Consignments) Relief (Amendment) Regulations 1992( 6 ).
Mike Eland
Dave Hartnett
Two of the Commissioners for Her Majesty’s Revenue and Customs
20th July 2007
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 insofar as it is appropriate in consequence of section 5 a reference, however expressed, to the Commissioners of Customs and Excise is to be read as a reference to the Commissioners for Her Majesty’s Revenue and Customs.
S.I. 1986/938 . The Regulations implemented Council Directive 74/651/EEC (OJ No L 354, 30.12.1974 p6) and Council Directive 78/1035/EEC (OJ No L 366 28.12.1978 p34).