The Excise Duties (Miscellaneous Amendments and Revocations) Regulations 2024

The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by— sections 93(1), (2)(a), (db), (e), (fa), (fb) and (fc), (3) and (5), 100G(1), (3) and (4) and 100H(1)(a), (b), (c), (g), (k), (l) and (n) and (2) of the Customs and Excise Management Act 1979; section 7(1)(b) and (ba) and (1A) of the Tobacco Products Duty Act 1979; section 1 of the Finance (No. 2) Act 1992; sections 45 and 48(10) and (11) of the Taxation (Cross-border Trade) Act 2018; section 88(1)(j) and (k), (2)(c) and (3) of the Finance (No. 2) Act 2023.