Tolley's Customs and Excise Duties Handbook

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Commentary

CURRENT EDITION
Customs and Excise Duties Handbook, 2019-20

Source Currency: 22 July 2020

All changes made by Finance Act 2020 have been reflected in the legislation in each volume. Finance Act 2020 has also been included in each volume where appropriate.

Tolley's Customs and Excise Duties Handbook 2019-20 ('CEDH') is designed to complement Tolley's Yellow and Orange Tax Handbooks as an indispensable source of the tax legislation currently in force.

The Handbook sets out the legislation in seven volumes: General, Union Customs Code, Customs, Product Duties (hydrocarbon oils duty, alcoholic liquor duty, tobacco products duty and soft drinks industry levy), Environ- mental Taxes (air passenger duty, aggregates levy, climate change levy and landfill tax), Betting and Gaming Duties, and Vehicle Excise Duties.

The Handbook is intended to provide busy practitioners and others working in the area of Customs and Excise with a useful collection of highly relevant materials.

Part 1: General Interpretation Act 1978 amended by Legislation (Wales) Act 2019 and Civil
Partnership (Opposite-sex Couples) Regulations, SI 2019/1458

The Value Added Tax Regulations 1995, SI 1995/2518 amended by the Value
Added Tax (Amendment) (No 2) Regulations, SI 2019/1509

Commissioners for Revenue and Customs Act 2005 amended by the Parental
Bereavement (Leave and Pay) Act 2018 (Commencement) Regulations, SI 2020/45

Tribunal Procedure (Upper Tribunal) Rules, SI 2008/2698 amended by the
Immigration (Citizens’ Rights Appeals) (EU Exit) Regulations, SI 2020/61

Fulfilment Businesses Regulations, SI 2018/326 amended by the Value Added Tax
(Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations, SI
2019/1214

Excise Goods (Holding, Movement and Duty Point) Regulations, SI 2010/593
amended by the Excise Goods (Holding, Movement and Duty Point) (Amendment)
Regulations, SI 2019/1510