45 General regulation making power for excise duty purposes etc
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

45  General regulation making power for excise duty purposes etc

(1)     HMRC Commissioners may make regulations generally for excise duty purposes or for the purposes of an excise duty specified in the regulations.

(2)     Among other things, the regulations may make provision about—

(a)     duty points (and connected provision

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