HMDWBK1150 - Introduction: Law

The legislation for control of excise drawback is contained in:

• The Customs and Excise Management Act 1979
• The Alcoholic Liquor Duties Act 1979
• The Finance (No 2) Act 1992
• The Hydrocarbon Oils Duties Act 1979
• The Tobacco Products Duties Act 1979
• The Excise Goods (Drawback) Regulations 1995 (SI 1995/1046)
• The Excise Goods (Holding, Movement, Warehousing and REDS) Regulations 1992 (SI 1992/3135)
• The Customs and Excise Duties (General Reliefs) Act 1979
• The Revenue Traders (Accounts and Records) Regulations 1992 (SI 1992/3510)