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STATUTORY INSTRUMENTS

2006 No. 201 (C. 3)

EXCISE

The Finance Act 2004 (Duty Stamps) (Appointed Day) Order 2006

  Made 1st February 2006 

The Treasury make the following Order, in exercise of the powers conferred by section 4(5) and (6) of the Finance Act 2004[1]:

     1. This Order may be cited as the Finance Act 2004 (Duty Stamps) (Appointed Day) Order 2006.

     2. The amendments made by section 4 of the Finance Act 2004 have effect in relation to retail containers containing alcoholic liquor if the excise duty point for that alcoholic liquor falls on or after 22nd February 2006.


Tom Watson

Gillian Merron
Two of the Lords Commissioners of Her Majesty's Treasury

1st February 2006


EXPLANATORY NOTE

(This note is not part of the Order)


This Order brings into force the amendments to the Alcoholic Liquor Duties Act 1979 (c.4) made by section 4 of the Finance Act 2004 (c.12) in relation to retail containers containing alcoholic liquor if the excise duty point for that alcoholic liquor falls on or after 22 February 2006.

A full regulatory impact assessment for duty stamps was published on 8 April 2004. An update to this document which assesses the effect of the Duty Stamps Regulations 2006 (S.I. 2006/202) on the costs to business was published in January 2006 and is available from:

HM Revenue & Customs

Duty Stamps Team

Excise and Stamp Taxes

3 West, Ralli Quays

3 Stanley Street

Salford

M60 9LA

Notes:

 [1] 2004 c.12; section 4(7) defines "excise duty point".back


ISBN 0 11 073973 6


 © Crown copyright 2006

Prepared 7 February 2006

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URL: http://www.bailii.org/uk/legis/num_reg/2006/20060201.html