[166C Regulations under sections 166A: further provision]
Customs and Excise Management Act 1979 (1979 c 2) | Legislation

[166C  Regulations under sections 166A: further provision]

[(1)     Regulations under section 166A may—

(a)     confer a discretion;

(b)     authorise fees to be charged in respect of the exercise of a function of the Commissioners, the Treasury or another public body;

(c)     make provision for enforcement, including provision about civil sanctions;

(d)     make provision for reviews or appeals in relation to decisions made in the exercise of a function of the Commissioners, the Treasury or another public body;

(e)     make different provision for different cases or circumstances or for different areas;

(f)

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