Statutory Instrument 1993 No. 3015

The Statistics of Trade (Customs and Excise) (Amendment No. 2) Regulations 1993

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1993 No. 3015

STATISTICS OF TRADE

The Statistics of Trade (Customs and Excise) (Amendment No. 2) Regulations 1993

The Commissioners of Customs and Excise, in exercise of the powers conferred on them by section 2(2) of the European Communities Act 1972^[1], being the department designated^[2] for the purpose of that subsection in relation to the receipt, regulation and control of statistics relating to the trading of goods between the United Kingdom and other Member States of the Communities and of all other powers enabling them in that behalf, hereby make the following Regulations.

    1.    These Regulations may be cited as the Statistics of Trade (Customs and Excise) (Amendment No.2) Regulations 1993 and shall come into force on 1st January 1994.

    2.    The Statistics of Trade (Customs and Excise) Regulations 1992^[3] shall be amended as follows.

    3.    In regulation 3(1) for "£135,000", in each place where it occurs, there shall be substituted "£140,000".

    4.    After regulation 12 there shall be inserted the following regulation-
    "13.    The following provisions of the Act shall apply to these Regulations as they apply to the customs and excise ActsSections 145 to 148^[4] (proceedings for offences, etc.); Sections 150 to 154^[5] (incidental provisions as to legal proceedings, mitigation of penalties, proof and other matters)."

Alexander W. Russell

Commissioner of Customs and Excise
New King's Beam House 22 Upper Ground London SE1 9PJ

3rd December 1993

These Regulations, which come into force on 1st January 1994, amend the Statistics of Trade (Customs and Excise) Regulations 1992 (S.I.1992 No. 2790) by—
(a) raising the assimilation thresholds set at £135,000 by regulation 3 of the above Regulations to £140,000;

(b) applying Sections 145 to 148 (proceedings for offences, etc.) and 150 to 154 (incidental provisions as to legal proceedings, mitigation of penalties, proof and other matters) of the Customs and Excise Management Act 1979 to the above Regulations.

[1] 1972 c. 68. back

[2] S.I. 1992/707. back

[3] S.I.1992/2790 to which there are amendments not relevant to these Regulations. back

[4] Section 146A was inserted by the Finance Act 1989 (c. 26), section 16(1); section 147(1) was repealed by the Finance Act 1989, section 16(2), and Schedule 17, Part I; section 147(2) was amended by the Magistrates' Courts Act 1980 (c. 43), section 154 and Schedule 7, paragraph 176; section 147(5) was repealed by the Criminal Justice Act 1982 (c. 48), section 77 and Schedule 14, paragraph 42 and section 78 and Schedule 16. back

[5] Section 151 was amended by the Magistrates' Courts Act 1980, section 154 and Schedule 7, paragraph 177; section 153(4) was inserted by the Finance Act 1981 (c. 35), section 11 and Schedule 8, Part I, paragraph 9. back