The Excise Duty Points (Etc.)(New Member States)(Amendment) Regulations 2006
Jurisdiction | UK Non-devolved |
Citation | SI 2006/3159 |
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 19791, section 7(1)(a) and (1A)(b) of the Tobacco Products Duty Act 19792and sections 1 and 2 of the Finance (No 2) Act 19923:
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 20044are 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/EECshall 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 founded5.”.
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
EXPLANATORY NOTE
(This note is not part of the Regulations)
These Regulations and the Customs and Excise Duties (Travellers’ Allowances and Personal Reliefs)(New Member States)(Amendment) Order 2006 ( S.I.2006/3157) give effect to derogations contained in the Act concerning the Accession of the Republic of Bulgaria and Romania to the European Union (“the new member States”)6. Existing member States may maintain quantitative limits on the amount of cigarettes which may be brought into their territory, without further excise duty payment, from the new member States which have obtained derogations from Council Directive 92/79/EEC(regarding the approximation of taxes on cigarettes)7.
These Regulations come into force on 1st January 2007.
Regulation 3 inserts a new paragraph into regulation 7 of the Excise Duty Points (Etc.)(New Member States) Regulations 2004 ( S.I. 2004/1003) (“the...
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