Regulation 3 Customs and Excise Act 1996: revoked, on 1 October 2018, by section 443(4) of the Customs and Excise Act 2018 (2018 No 4).
Regulation 3 Customs and Excise Act 2018: inserted, on 1 October 2018, by section 443(4) of the Customs and Excise Act 2018 (2018 No 4).