Section 45 | General regulation making power for excise duty purposes etc

(1)HMRC Commissioners may make regulations generally for excise duty purposes or for the purposes of an excise duty specified in the regulations.

(2)Among other things, the regulations may make provision about—

(a)duty points (and connected provision such as the calculation and payment of the duty and the person liable for the duty),

(b)the holding and movement of goods,

(c)warehousing of goods or stores,

(d)drawback, rebate, relief, exemption, reimbursement or remission of or from excise duty,

(e)the descriptions of goods on which excise duty is chargeable,

(f)approvals or registrations of persons or premises,

(g)the production of goods and other processes relating to goods,

(h)the stamping or marking of goods,

(i)restrictions on the use of goods,

(j)record keeping (including electronic record keeping) and provision of information or documents (including electronic provision), and

(k)any arrangements that have effect as a result of section 31 (territories forming part of a customs union with UK).

(3)The power to make regulations under this section may (among other things) be exercised by amending or repealing any Act of Parliament (whenever passed).

(4)In this section “approvals” includes authorisations and licences.