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Finance (No. 2) Act 1992
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1U.K.In section 1(1) of the Customs and Excise Management Act 1979 (interpretation)—
(a)in the definition of “occupier", for “means the" there shall be substituted “ includes any ”;
(b)in the definition of “warehoused" and cognate expressions, after “that section" there shall be inserted “ and any regulations made by virtue of section 93(2)(da)(i) or (ee) or (4) below ”.
Commencement Information
I1Sch. 2 para. 1 wholly in force at 9.12.1992 see s. 3(2) and S.I. 1992/3104, art. 2(1).
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