Statutory Instruments
2015 No. 1650
Excise
The Revenue Traders (Accounts and Records) (Amendment) Regulations 2015
Made
7th September 2015
Laid before Parliament
9th September 2015
Coming into force
1st October 2015
The Commissioners for Her Majesty’s Revenue and Customs make the following Regulations in exercise of the powers conferred by section 118A of the Customs and Excise Management Act 1979( 1 ):
Citation and commencement
1. These Regulations may be cited as the Revenue Traders (Accounts and Records) (Amendment) Regulations 2015 and come into force on 1st October 2015.
Amendment to the Revenue Traders (Accounts and Records) Regulations 1992
2. —(1)The Revenue Traders (Accounts and Records) Regulations 1992( 2 ) are amended as follows.
(2) After regulation 1 (citation and commencement) insert—
“ Application
1A. Where a revenue trader is required to keep any record by or under regulations made under section 88E(2)(c) of the Alcoholic Liquor Duties Act 1979 ( 3 ) , no requirement to keep that record applies under these Regulations. ” .
Ruth Owen
Nick Lodge
Two of the Commissioners for Her Majesty’s Revenue and Customs
7th September 2015
1979 c. 2 ; section 118A was inserted by the Finance Act 1991 (c. 31) , Schedule 5 and has been amended by the Finance Act 1994 (c.9) Schedule 26, Part 8 and the Finance (No.3) Act 2010 (c.33) , Schedule 13, Part 1. The power to make regulations under section 118A is conferred on “the Commissioners”. Section 1(1) of the Customs and Excise Management Act 1979 (as amended by the Commissioners for Revenue and Customs Act 2005 (c.11) , section 50, Schedule 4, paragraph 22(b)) defines “the Commissioners” as the Commissioners for Her Majesty’s Revenue and Customs.
S.I.1992/3150 , to which there are amendments not relevant to these Regulations.
1979 c. 4 ; section 88E was inserted by section 54(3) of the Finance Act 2015 (c.11) .