Customs Duties (Inward and Outward Processing Relief) Regulations 1978
| Jurisdiction | UK Non-devolved |
1978 No. 1148
CUSTOMS AND EXCISE
The Customs Duties (Inward and Outward Processing Relief) Regulations 19782ndAugust 1978
10thAugust 1978
1stSeptember 1978
The Secretary of State, in exercise of the powers conferred on him by section 5(6) of the European Communities Act 1972(a) and of all other powers enabling him in that behalf, hereby makes the following Regulations:—
1.—(1) These Regulations may be cited as the Customs Duties (Inward and Outward Processing Relief) Regulations 1978 and shall come into operation on 1st September 1978.
(2) The Interpretation Act 1889(b) shall apply for the interpretation of these Regulations as it applies for the interpretation of an Act of Parliament.
2. In section 5(4) of the Import Duties Act 1958(c) the words "or section 5(6) of the European Communities Act 1972" shall be omitted.
3. The provisions of the Import Duties (Outward Processing Relief) Regulations 1976(d), as amended(e), specified in Part I of the Schedule hereto and of the Inward Processing Relief Regulations 1977(e) specified in Part II of the Schedule shall be omitted.
Michael Meacher, Parliamentary Under Secretary of State, Department of Trade.
2nd August 1978.
(a) 1972 c. 68.
(b) 1889 c. 63.
(c) 1958 c. 6.
(d) S.I. 1976/838.
(e) S.I. 1977/910.
SCHEDULE
PART I
Provisions of the Import Duties (Outward Processing Relief) Regulations 1976 to be omitted.
1. Regulations 8 and 9.
2. The proviso to Regulation 10.
3. Schedules 1 and 2.
PART II
Provisions of the Inward Processing Relief Regulations 1977 to be omitted.
1. Regulation 7(2).
2. The proviso to Regulation 8.
EXPLANATORY NOTE
(This Note is not part of the Regulations.)
These Regulations, which come into operation on 1st September 1978, provide for certain amendments to the Import Duties Act 1958, the Import Duties (Outward Processing Relief) Regulations 1976 and the Inward Processing Relief Regulations 1977.
Words inserted into section 5(4) of the Import Duties Act 1958 by the Import Duties (Outward Processing Relief) Regulations 1976 are now to be omitted. The addition made in 1976 made it possible for Orders under section 5(4) to provide for administration of relief not only under Orders made under section 5(1) of the Import Duties Act 1958 but also under Regulations made under section 5(6) of the European Communities Act 1972. It has been decided that these additional powers are no longer necessary; if provisions for the administration of relief under section 5(6) of the...
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