This item is authorised by the following title:
This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003
sch 2 of the Excise Regulation 2015
s 50 of the Legislation Act 2003
This compilation is affected by a retrospective amendment, please see Excise Regulation Amendment 2012 (No. 2) (SLI 2012 No. 189) (F2012L01649), for details.
This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003