The functions of the Commissioners of Customs and Excise were transferred to the Commissioners for Her Majesty’s Revenue and Customs by section 5 of the Commissioners for Revenue and Customs Act 2005 (c. 11); section 50(1) of that Act provides that a reference to the Commissioners of Customs and Excise shall be taken as a reference to the Commissioners for Her Majesty’s Revenue and Customs.

1994 c. 23; section 96(1) defines “the Commissioners” as meaning the Commissioners of Customs and Excise and “regulations” as meaning regulations made by the Commissioners under the Act; section 3(2) was amended by section 136(1) of the Finance Act 2000 (c. 17); sections 18B and 18C were inserted by paragraph 5 of Schedule 3 to the Finance Act 1996 (c. 8) and amended by paragraphs 2 and 3 of Schedule 29 to the Finance Act 2012 (c. 14); section 26B was inserted by section 23(1) and (4) of the Finance Act 2002 (c. 23); section 35(2) was amended by section 30 of the Finance Act 1996 and by paragraph 4 of Schedule 29 to the Finance Act 2012; section 39(3) was amended by section 77 of the Finance Act 2009 (c. 10) and by paragraph 5 of Schedule 29 to the Finance Act 2012; section 48 was amended by paragraph 6 of Schedule 29 to the Finance Act 2012; section 49(2) was amended by sections 100 and 114 of, and Part 6(2) of Schedule 27 to, the Finance Act 2007 (c. 11); section 54(6) was amended by paragraph 7 of Schedule 29 to the Finance Act 2012; paragraph 17 of Schedule 1 was amended by paragraph 8 of Schedule 29 to the Finance Act 2012; Schedule 1A was inserted by section 203 of, and Schedule 28 to, the Finance Act 2012, paragraph 9 of Schedule 2 was amended by paragraph 9 of Schedule 29 to the Finance Act 2012; paragraph 10 of Schedule 3 was amended by paragraph 10 of Schedule 29 to the Finance Act 2012; Schedule 3A was inserted by section 136(8) of, and Schedule 36 to, the Finance Act 2000 and paragraph 8 was amended by paragraph 11 of Schedule 29 to the Finance Act 2012; paragraph 2(1) of Schedule 11 was amended by sections 24(1)(b) and (5) and 139 of, and Part 2(2) of Schedule 40 to, the Finance Act 2002 and by paragraph 12(2) of Schedule 29 to the Finance Act 2012; paragraph 2(3) of Schedule 11 was amended by section 78 of the Finance Act 2009 and by paragraph 12(3) of Schedule 29 to the Finance Act 2012; paragraph 2(4) of Schedule 11 was amended by paragraph 12(6) of Schedule 29 to the Finance Act 2012; paragraph 2(5) of Schedule 11 was amended by paragraph 12(7) of Schedule 29 to the Finance Act 2012; paragraph 2(10) was amended by section 38 of the Finance Act 1996.

1999 c. 16; section 132 was amended by section 406 of, and paragraph 156 of Schedule 17 to, the Communications Act 2003 (c. 21).

2002 c. 23; section 135 was amended by section 50 of, and paragraphs 94 and 95 of Schedule 4 to, the Commissioners for Revenue and Customs Act 2005 (c. 11) and section 93(1) to (3) of the Finance Act 2007 (c. 11).

2012 c. 14.