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Enabling power: Customs and Excise Management Act 1979, s. 118A (1) (2) & Finance Act 1994, sch. 6, para. 1 (1). Issued: 06.12.2012. Made: 03.12.2012. Laid: 05.12.2012. Coming into force: 01.04.2013 for reg. 4 & 01.01.2013 for all other purposes. Effect: S.I. 1994/1737 amended. Territorial extent & classification: E/W/S/NI. General
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