S. 1 amended by S.I. 1987/2114, reg. 2

S. 1 extended (prosp.) by 2002 c. 28, ss. 11(4), 16(2) (with s. 16(7))

Definition in s. 1(1) repealed (1.1.1993) by S.I. 1992/3095, regs. 3(1), 10(2), Sch. 2.

Words in s. 1(1) substituted (1.1.1992) by S.I. 1991/2724, reg. 6(2)(a)

S. 1(1): words in definition of "armed forces" omitted (1.1.1999) by virtue of S.I. 1998/3086, art. 10(3)

S. 1(1): words in definition of "British ship" substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 53(2)(a) (with s. 312(1))

Words inserted by Isle of Man Act 1979 (c. 58), Sch. 1 para. 2

1979 c. 3.

1979 c. 4.

1979 c. 5.

Words in s. 1(1) repealed (1.1.1993) by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt. 2.

1979 c. 7.

In s. 1(1): definition of "custom warehouse" omitted (01.01.1992) by virtue of S.I. 1991/2725, reg. 3(2)(a)

Definition inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. 2 para. 1

Words in s. 1(1) substituted (1.1.1992) by S.I. 1991/2724, reg. 6(2)(b)

Definition in s. 1(1) inserted (1.12.1992 in so far as mentioned in S.I. 1992/2979, art. 4 and 1.1.1993 in so far as then not already in force) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para. 1; S.I. 1992/2979, art. 4, Sch. Pt. 2; S.I. 1992/3261, art. 3, Sch.

Definitions inserted by Finance Act 1984 (c. 43, SIF 40:1), s. 8, Sch. 4 Pt. 2 para. 1

S. 1(1): definition of "free zone goods" substituted (1.9.1994) by 1994 c. 23, ss. 100(1), 101(1), Sch. 14 para. 6

In s. 1(1): definition of "free zone regulations" omitted (1.1.1992) by virtue of S.I. 1991/2727, reg. 4(b)

1971 c. 80.

1968 c. 59.

S. 1(1): words in definition of “law officer of the Crown” substituted (20.5.1999) by S.I. 1999/1042, arts. 1(2)(b), 4, Sch. 2 Pt. 1 para. 6; S.I. 1998/3178, art. 2(2), Sch. 4

Definition repealed by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 2

Words in s. 1(1) substituted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 1(a); S.I. 1992/3104, art. 2(1).

Definition repealed by Finance Act 1981 (c. 35, SIF 40:1), Sch. 19 Pt. 1

Words in s. 1(1) substituted (1.1.1993) by S.I. 1992/3095, reg. 10(1), Sch. 1 para. 2.

1962 c. 58.

Definitions in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(1)

S. 1(1): definition of "representative" inserted (1.6.1997) by 1997 c. 16, s. 50(2), Sch. 6 para. 2(4); S.I. 1997/1305, art. 2

Word in s. 1(1)(b) of definition of “revenue trade provisions” repealed (1.12.1993) by 1993 c. 34, ss. 30(2)(a), 213, Sch. 23 Pt. 1(7) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

1972 c. 25.

S. 1(1): para. (d) and word in definition of “revenue trade provisions” inserted (1.12.1993) by 1993 c. 34, s. 30(2)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

S. 1(1): word in para. (c) of the definition of "the revenue trade provisions of the customs and excise Acts" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by 1997 c. 16, s. 113(1), Sch. 18 Pt. 2, Note 2

S. 1(1): in definition of "the revenue trade provisions of the custom and excise Acts" para. (e) inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(2)

S. 1(1): words renumbered as para. (a) in definition of “revenue trader” by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. 1 para. 1(1)

Words in s. 1(1) inserted (25.7.1991) by Finance Act 1991 (c. 31), s. 11(2)

S. 1(1): word in para. (a)(i) of definition of “revenue trader” repealed (1.12.1993) by 1993 c. 34, s. 30(3)(a), 213, Sch. 23 Pt. 1(7) (with ss. 40(2)(3)); S.I. 1993/2842, art. 3(1).

S. 1(1): para. (ia) of definition of “revenue trader” inserted (1.12.1993) by 1993 c. 34, s. 30(3)(b) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

S. 1(1): word in para. (a)(ia) of the definition of "revenue trader" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by 1997 c. 16, s. 113(1), Sch. 18 Pt. 2, Note 2

S. 1(1): para. (a)(ib)(ic) in definition of "revenue trader" inserted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(3)

S. 1(1): words in para. (c) of definition of “revenue trader ” inserted (1.12.1993) by 1993 c. 34, s. 30(3)(c) (with s. 40(2)(3)); S.I. 1993/2842, art. 3(1).

S. 1(1): words in para. (a)(ii) of definition of "revenue trader" substituted (19.3.1997) by 1997 c. 16, ss. 13(2), 15, Sch. 2 Pt. 1 para. 2(4)

Words substituted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. 1 para. 1(1)

S. 1(1): words in definition of "tons register" substituted (1.1.1996) by 1995 c. 21, ss. 314(2), 316(2), Sch. 13 para. 53(2)(b) (with s. 312(1))

Words added by Finance (No. 2) Act 1987 (c. 51), s. 103(3)

Words in s. 1(1) substituted (01.01.1992) by S.I. 1991/2724, reg. 6(2)(c)

Definition inserted by Territorial Sea Act 1987 (c. 49, SIF 29:1), s. 3, Sch. 1 para. 4(1)

In s. 1(1): definition of "victualling warehouse" inserted (01.01.1992) by S.I. 1991/2725, reg. 3(2)(b)

Words in s. 1(1) inserted (9.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 3(1), Sch. 2 para. 1(b); S.I. 1992/3104, art. 2(1).

Words in s. 1(3) substituted (1.6.1993) by Finance Act 1991 (c. 31), s. 7(4)(5), Sch. 2 para. 1(a); S.I. 1993/1152, art. 3(2), Sch. 1 Pt. II

Word inserted by Finance Act 1981 (c. 35, SIF 40:1), s. 11, Sch. 8 Pt. I para. 1(2)

S. 1(4)(4A)(4B) substituted for s. 1(4) (deemed to have come into force on 1.7.1999 but shall not have effect in relation to any shipment of goods before that date) by 1999 c. 16, s. 10(1)(2)

1979 c.3.

S. 1 modified (30.10.2003) by Export Control Act 2002 (c. 28), ss. 11(4), 16(2) (with s. 16(7)); S.I. 2003/2629, art. 2(1)

Words in s. 1(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 22(a); S.I. 2005/1126, art. 2(2)(h)

Words in s. 1(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 22(b); S.I. 2005/1126, art. 2(2)(h)

Word in s. 1(1) inserted (21.7.2008) by Finance Act 2008 (c. 9), s. 117(2)

Words in s. 1 added (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 1 para. 89

S. 1: power to extend conferred (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 9(1); S.I. 2009/3074, art. 2(q)

Words in s. 1(1) inserted (30.11.2009) by Criminal Justice and Immigration Act 2008 (c. 4), s. 153(7), Sch. 17 para. 8(2); S.I. 2009/3074, art. 2(q)

Words in Act substituted (22.4.2011) by The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043), arts. 2, 3, 4 (with art. 3(2)(3), 4(2), 6(4)(5))

Words in s. 1(1) inserted (1.7.2012) by Scotland Act 2012 (c. 11), ss. 24(7), 44(2)(b)

Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(2)

Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(3)(b)

Words in s. 1(1) substituted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 24 para. 41(3)(c)

Word in s. 1(1) substituted (17.7.2013) by Finance Act 2013 (c. 29), s. 225

Words in s. 1(1) inserted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(2) (with Sch. 29)

Words in s. 1(1) inserted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(b) (with Sch. 29)

Words in s. 1(1) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(a) (with Sch. 29)

Words in s. 1(1) substituted (1.12.2014) by Finance Act 2014 (c. 26), s. 198(2)(c), Sch. 28 para. 11(3)(c) (with Sch. 29)

Words in s. 1(1) inserted (17.2.2015) by Wales Act 2014 (c. 29), ss. 7(1), 29(2)(b)(3)

S. 1(4A) omitted (1.4.2015) by virtue of Finance Act 2014 (c. 26), Sch. 21 para. 1(3), 10; S.I. 2015/812, art. 2

Words in s. 1(4)(a)(i) substituted (1.4.2015) by Finance Act 2014 (c. 26), Sch. 21 para. 1(2), 10; S.I. 2015/812, art. 2

http://www.legislation.gov.uk/ukpga/1979/2/section/1/2015-04-01Customs and Excise Management Act 1979An Act to consolidate the enactments relating to the collection and management of the revenues of customs and excise and in some cases to other matters in relation to which the Commissioners of Customs and Excise for the time being perform functions, with amendments to give effect to recommendations of the Law Commission and the Scottish Law Commission.1980-02-29texttext/xmlenStatute Law Database2024-10-11Expert Participation2015-04-01Part I Preliminary
1 Interpretation. 1

In this Act, unless the context otherwise requires—

aerodrome ” means any area of land or water designed, equipped, set apart of commonly used for affording facilities for the landing and departure of aircraft;

. . .

approved wharf ” has the meaning given by section 20A below;

armed forces ” means the Royal Navy, the Royal Marines, the regular army and the regular air force, and any reserve or auxiliary force of any of those services which has been called out on permanent service, . . . or embodied;

assigned matter” means any matter in relation to which the Commissioners, or officers of Revenue and Customs, have a power or duty , except that it does not include any matter relating to a devolved tax within the meaning of the Scotland Act 1998 or the Government of Wales Act 2006;

boarding station ” means a boarding station for the time being appointed under section 19 below;

boundary ” means the land boundary of Northern Ireland;

British ship ” means a British ship within the meaning of the Merchant Shipping Act 1995

claimant ”, in relation to proceedings for the condemnation of any thing as being forfeited, means a person claiming that the thing is not liable to forfeiture;

coasting ship ” has the meaning given by section 69 below;

commander ”, in relation to an aircraft, includes any person having or taking the charge or command of the aircraft;

the Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs

Community transit goods ”—

a

in relation to imported goods, means—

i

goods which have been imported under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the importation was and the transit and exportation are to be part of one Community transit operation; or

ii

goods which have, at the port or airport at which they were imported, been placed under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the transit and exportation are to be part of one Community transit operation;

b

in relation to goods for exportation, means—

i

goods which have been imported as mentioned in paragraph (a)(i) of this definition and are to be exported as part of the Community transit operation in the course of which they were imported; or

ii

goods which have, under the internal or external Community transit procedure, transited the United Kingdom from the port or airport at which they were imported and are to be exported as part of the Community transit operation which commenced at that port or airport and for the purposes of paragraph (a)(i) above the Isle of Man shall be treated as if it were part of the United Kingdom;

container ” includes any bundle or package and any baggage, box, cask or other receptacle whatsoever;

the customs and excise Acts ” means the Customs and Excise Acts 1979 and any other enactment for the time being in force relating to customs or excise;

the Customs and Excise Acts 1979 ” means—

this Act,

the Customs and Excise Duties (General Reliefs) Act 1979,

the Alcoholic Liquor Duties Act 1979,

the Hydrocarbon Oil Duties Act 1979,

. . . and

the Tobacco Products Duty Act 1979;

. . .

customs and excise airport ” has the meaning given by section 21(7) below;

customs and excise station ” has the meaning given by section 26 below;

designation order ” has the meaning given by section 100A(5);

drawback goods ” means goods in the case of which a claim for drawback has been or is to be made;

dutiable goods ”, except in the expression “dutiable or restricted goods ”, means goods of a class or description subject to any duty of customs or excise, whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid thereon;

dutiable or restricted goods ” has the meaning given by section 52 below;

examination station ” has the meaning given by section 22A below;

excise duty point ” has the meaning given by section 1 of the Finance (No. 2) Act 1992;

excise licence trade ” means, subject to subsection (5) below, a trade or business for the carrying on of which an excise licence is required;

excise warehouse ” means a place of security approved by the Commissioners under subsection (1) (whether or not it is also approved under subsection (2)) of section 92 below, and, except in that section, also includes a distiller’s warehouse;

exporter ”, in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing in relation to an aircraft functions corresponding with those of a shipper;

free zone ” has the meaning given by section 100A(2);

free zone goods ” are goods which are within a free zone;

. . .

goods ” includes stores and containers;

holiday ”, in relation to any part of the United Kingdom, means any day that is a bank holiday in that part of the United Kingdom under the Banking and Financial Dealings Act 1971, Christmas Day, Good Friday and the day appointed for the purposes of customs and excise for the celebration of Her Majesty’s birthday;

hovercraft ” means a hovercraft within the meaning of the Hovercraft Act 1968;

importer ”, in relation to any goods at any time between their importation and the time when they are delivered out of charge, includes any owner or other person for the time being possessed of or beneficially interested in the goods and, in relation to goods imported by means of a pipe-line, includes the owner of the pipe-line;

justice ” and “justice of the peace ” in Scotland includes a sheriff and in Northern Ireland, in relation to any powers and duties which can under any enactment for the time being in force be exercised and performed only by a resident magistrate, means a resident magistrate;

land ” and “landing ”, in relation to aircraft, include alighting on water;

law officer of the Crown ” means the Attorney General or for the purpose of criminal proceedings in Scotland, the Lord Advocate or, for the purpose of civil proceedings in Scotland, the appropriate Law Officer within the meaning of section 4A of the Crown Suits (Scotland) Act 1857 or in Northern Ireland the Attorney General for Northern Ireland;

licence year ”, in relation to an excise licence issuable annually, means the period of 12 months ending on the date on which that licence expires in any year;

master ”, in relation to a ship, includes any person having or taking the charge or command of the ship;

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

night ” means the period between 11 pm and 5 am;

nuclear material” has the same meaning as in the Nuclear Material (Offences) Act 1983 (see section 6 of that Act);

occupier ”, in relation to any bonded premises, includes any person who has given security to the Crown in respect of those premises;

officer ” means, subject to section 8(2) below, a person commissioned by the Commissioners;

owner ”, in relation to an aircraft, includes the operator of the aircraft;

owner ”, in relation to a pipe-line, means (except in the case of a pipe-line vested in the Crown which in pursuance of arrangements in that behalf is operated by another) the person in whom the line is vested and, in the said excepted case, means the person operating the line;

perfect entry ” means an entry made in accordance with regulation 5 of the Customs Controls on Importation of Goods Regulations 1991 or warehousing regulations, as the case may require;

pipe-line ” has the meaning given by section 65 of the Pipe-lines Act 1962 (that Act being taken, for the purposes of this definition, to extend to Northern Ireland);

port ” means a port appointed by the Commissioners under section 19 below;

prescribed area ” means such an area in Northen Ireland adjoining the boundary as the Commissioners may by regulations prescribe;

prescribed sum ”, in relation to the penalty provided for an offence, has the meaning given by section 171(2) below;

prohibited or restricted goods ” means goods of a class or description of which the importation, exportation or carriage coastwise is for the time being prohibited or restricted under or by virtue of any enactment;

proper ”, in relation to the person by, with or to whom, or the place at which, anything is to be done, means the person or place appointed or authorised in that behalf by the Commissioners;

proprietor ”, in relation to any goods, includes any owner, importer, exporter, shipping or other person for the time being possessed of or beneficially interested in those goods;

Queen’s warehouse ” means any place provided by the Crown or appointed by the Commissioners for the deposit of goods for security thereof and of the duties chargeable thereon;

registered excise dealer and shipper ” means a revenue trader approved and registered by the Commissioners under section 100G below;

registered excise dealers and shippers regulations ” means regulations under section 100G below;

representative ”, in relation to any person from whom the Commissioners assess an amount as being excise duty due, means his personal representative, trustee in bankruptcy or interim or permanent trustee, any receiver or liquidator appointed in relation to him or any of his property or any other person acting in a representative capacity in relation to him;

the revenue trade provisions of the customs and excise Acts ” means—

a

the provisions of the customs and excise Acts relating to the protection, security, collection or management of the revenues derived from the duties of excise on goods produced or manufactured in the United Kingdom;

b

the provisions of the customs and excise Acts relating to any activity or facility for the carrying on or provision of which an excise licence is required; . . .

c

the provisions of the Betting and Gaming Duties Act 1972 (so far as not included in paragraph (b) above) ; . . .

d

the provisions of Chapter II of Part I of the Finance Act 1993;

e

the provisions of sections 10 to 15 of, and Schedule 1 to, the Finance Act 1997;

f

the provisions of Part 1 of Schedule 24 to the Finance Act 2012;

g

the provisions of Part 3 of the Finance Act 2014;

revenue trader ” means

a

any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts or which consists of or includes—

i

the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods); . . .

ia

the buying, selling, importation, exportation, dealing in or handling of tickets or chances on the taking of which lottery duty is or will be chargeable; . . .

ib

being (within the meaning of sections 10 to 15 of the Finance Act 1997) the provider of any premises for gaming;

ic

the organisation, management or promotion of any activity that constitutes betting or gaming for the purposes of Part 3 of the Finance Act 2014 (see sections 150, 183 and 188)

id

being responsible for premises where relevant machines are located (within the meaning of Part 1 of Schedule 24 to the Finance Act 2012); or

ie

the management or administration of any Chapter 1 stake fund, Chapter 2 stake fund or gaming prize fund within the meaning of Part 3 of the Finance Act 2014 (see sections 134, 143 and 154);

ii

the financing or facilitation of any such transactions or activities as are mentioned in sub-paragraph (i) , (ia), (ib) , (ic) , (id) or (ie) above,

, whether or not that trade or business is an excise licence trade, ; and

b

any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above),

and includes a registered club;

ship ” and “vessel ” include any boat or other vessel whatsoever (and, to the extent provided in section 2 below, any hovercraft);

shipment ” includes loading into an aircraft, and “shipped ” and cognate expressions shall be construed accordingly;

stores ” means, subject to subsection (4) below, goods for use in a ship or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting;

tons register ” means the tons of a ship’s net tonnage as ascertained and registered according to the tonnage regulations of the Merchant Shipping Act 1995 or, in the case of a ship which is not registered under that Act, ascertained in like manner as if it were to be so registered;

transit goods ”, except in the expression “Community transit goods ”, means imported goods entered on importation for transit or transhipment;

transit or transhipment ”, in relation to the entry of goods, means transit through the United Kingdom or transhipment with a view to the re-exportation of the goods in question or transhipment of those goods for use as stores;

transit shed ” has the meaning given by section 25A below;

“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;

United Kingdom waters ”means any waters (including inland waters) within the seaward limits of the territorial sea of the United Kingdom;

vehicle ” includes a railway vehicle;

“victualling warehouse ” means a place of security approved by the Commissioners under subsection (2) (whether or not it is also a place approved under subsection (1) of section 92 below).

warehouse ”, except in the expressions “Queen’s warehouse ” and “distiller’s warehouse ”, means a place of security approved by the Commissioners under subsection (1) or (2) or subsections (1) and (2) of section 92 below and, except in that section, also includes a distiller’s warehouse; and “warehoused ” and cognate expressions shall, subject to subsection (4) of that section and any regulations made by virtue of section 93(2)(da)(i) or (ee) or (4) below, be construed accordingly;

warehousing regulations ” means regulations under section 93 below.

2

This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.

3

Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—

Alcoholic Liquor Duties Act 1979

“beer ”

“brewer ” and “ registered brewer

“cider ”

“compounder ”

“distiller ”

“distiller’s warehouse ”

“dutiable alcoholic liquor ”

licensed ”, in relation to producers of wine or made-wine

“made-wine ”

“producer of made-wine ”

“producer of wine ”

“proof ”

“rectifier ”

“registered club ”

“spirits ”

“wholesaler ”

“wine ”

Hydrocarbon Oil Duties Act 1979

“rebate ”

“refinery ”

Tobacco Products Duty Act 1979

“tobacco products ”

4

Goods for use in a ship or aircraft as merchandise for sale to persons carried in the ship or aircraft shall be treated for the purposes of the customs and excise Acts as stores if, and only if—

a

the goods are to be sold by retail either—

i

in the course of a journey made by the ship or aircraft, or

ii

for consumption on board;

and

b

the goods are not treated as exported by virtue of regulations under section 12 of the Customs and Excise Duties (General Reliefs) Act 1979 (goods for use in naval ships or establishments).

4A

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

4B

In relation to goods treated as stores by virtue of subsection (4) above, any reference in the customs and excise Acts to the consumption of stores shall be construed as referring to the sale of the goods as mentioned in paragraph (a) of that subsection.

5

A person who deals in or sells tobacco products in the course of a trade or business carried on by him shall be deemed for the purposes of this Act to be carrying on an excise licence trade (and to be a revenue trader) notwithstanding that no excise licence is required for carrying on that trade or business.

6

In computing for the purposes of this Act any period expressed therein as a period of clear days no account shall be taken of the day of the event from which the period is computed or of any Sunday or holiday.

7

The provisions of this Act in so far as they relate to customs duties apply, notwithstanding that any duties are imposed for the benefit of the European Union , as if the revenue from duties so imposed remained part of the revenues of the Crown.

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<eventRef date="2005-04-18" type="amendment" source="#source"/>
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<eventRef date="2008-07-21" type="amendment" source="#source"/>
<eventRef date="2009-04-01" type="amendment" source="#source"/>
<eventRef date="2009-11-30" type="amendment" source="#source"/>
<eventRef date="2011-04-22" type="amendment" source="#source"/>
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<eventRef date="2012-07-17" type="amendment" source="#source"/>
<eventRef date="2013-07-17" type="amendment" source="#source"/>
<eventRef date="2014-12-01" type="amendment" source="#source"/>
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<eventRef date="2016-11-30" type="amendment" source="#source"/>
<eventRef date="2017-06-26" type="amendment" source="#source"/>
<eventRef date="2018-09-13" type="amendment" source="#source"/>
<eventRef date="2020-12-31" type="amendment" source="#source"/>
<eventRef date="2023-07-11" type="amendment" source="#source"/>
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<references source="#source">
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<TLCTerm eId="term-the-revenue-trade-provisions-of-the-customs-and-excise-acts" href="/ontology/term/uk.the-revenue-trade-provisions-of-the-customs-and-excise-acts" showAs="the revenue trade provisions of the customs and excise Acts "/>
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<notes source="#source">
<note class="commentary C" eId="c14769701">
<p>
S. 1 amended by
<ref href="http://www.legislation.gov.uk/id/uksi/1987/2114">S.I. 1987/2114</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1987/2114/regulation/2">reg. 2</ref>
</p>
</note>
<note class="commentary C" eId="c14769711">
<p>
S. 1 extended (
<em>prosp.</em>
) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/28">2002 c. 28</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/28/section/11/4">ss. 11(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/28/section/16/2">16(2)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/28/section/16/7">s. 16(7)</ref>
)
</p>
</note>
<note class="commentary F" eId="c14769721">
<p>
Definition in s. 1(1) repealed (1.1.1993) by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3095">S.I. 1992/3095</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/3/1">regs. 3(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/2">10(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/2">Sch. 2</ref>
.
</p>
</note>
<note class="commentary F" eId="c14769731">
<p>
Words in s. 1(1) substituted (1.1.1992) by
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2724">S.I. 1991/2724</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/6/2/a">reg. 6(2)(a)</ref>
</p>
</note>
<note class="commentary F" eId="c14769741">
<p>
S. 1(1): words in definition of "armed forces" omitted (1.1.1999) by virtue of
<ref href="http://www.legislation.gov.uk/id/uksi/1998/3086">S.I. 1998/3086</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1998/3086/article/10/3">art. 10(3)</ref>
</p>
</note>
<note class="commentary F" eId="c14769751">
<p>
S. 1(1): words in definition of "British ship" substituted (1.1.1996) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/21">1995 c. 21</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/21/section/314/2">ss. 314(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/21/section/316/2">316(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/21/schedule/13/paragraph/53/2/a">Sch. 13 para. 53(2)(a)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/21/section/312/1">s. 312(1)</ref>
)
</p>
</note>
<note class="commentary F" eId="c14769761">
<p>
Words inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/58">Isle of Man Act 1979 (c. 58)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/58/schedule/1/paragraph/2">Sch. 1 para. 2</ref>
</p>
</note>
<note class="commentary M" eId="c14769771">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/3">1979 c. 3</ref>
.
</p>
</note>
<note class="commentary M" eId="c14769781">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/4">1979 c. 4</ref>
.
</p>
</note>
<note class="commentary M" eId="c14769791">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/5">1979 c. 5</ref>
.
</p>
</note>
<note class="commentary F" eId="c14769801">
<p>
Words in s. 1(1) repealed (1.1.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/82">s. 82</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/18/part/II">Sch. 18 Pt. 2</ref>
.
</p>
</note>
<note class="commentary M" eId="c14769811">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/7">1979 c. 7</ref>
.
</p>
</note>
<note class="commentary F" eId="c14769821">
<p>
In s. 1(1): definition of "custom warehouse" omitted (01.01.1992) by virtue of
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2725">S.I. 1991/2725</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2725/regulation/3/2/a">reg. 3(2)(a)</ref>
</p>
</note>
<note class="commentary F" eId="c14769831">
<p>
Definition inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1984/43">Finance Act 1984 (c. 43, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/8">s. 8</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/4/part/II/paragraph/1">Sch. 4 Pt. 2 para. 1</ref>
</p>
</note>
<note class="commentary F" eId="c14769841">
<p>
Words in s. 1(1) substituted (1.1.1992) by
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2724">S.I. 1991/2724</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/6/2/b">reg. 6(2)(b)</ref>
</p>
</note>
<note class="commentary F" eId="c14769851">
<p>
Definition in s. 1(1) inserted (1.12.1992 in so far as mentioned in
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
and 1.1.1993 in so far as then not already in force) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/1/5">s. 1(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/1/paragraph/1">Sch. 1 para. 1</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979">S.I. 1992/2979</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/article/4">art. 4</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/2979/schedule/part/II">Sch. Pt. 2</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261">S.I. 1992/3261</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261/article/3">art. 3</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3261/schedule">Sch.</ref>
</p>
</note>
<note class="commentary F" eId="c14769861">
<p>
Definitions inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1984/43">Finance Act 1984 (c. 43, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1984/43/section/8">s. 8</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1984/43/schedule/4/part/II/paragraph/1">Sch. 4 Pt. 2 para. 1</ref>
</p>
</note>
<note class="commentary F" eId="c14769871">
<p>
S. 1(1): definition of "free zone goods" substituted (1.9.1994) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23">1994 c. 23</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/100/1">ss. 100(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/section/101/1">101(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1994/23/schedule/14/paragraph/6">Sch. 14 para. 6</ref>
</p>
</note>
<note class="commentary F" eId="c14769881">
<p>
In s. 1(1): definition of "free zone regulations" omitted (1.1.1992) by virtue of
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2727">S.I. 1991/2727</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2727/regulation/4/b">reg. 4(b)</ref>
</p>
</note>
<note class="commentary M" eId="c14769891">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1971/80">1971 c. 80</ref>
.
</p>
</note>
<note class="commentary M" eId="c14769901">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1968/59">1968 c. 59</ref>
.
</p>
</note>
<note class="commentary F" eId="c14769911">
<p>
S. 1(1): words in definition of “law officer of the Crown” substituted (20.5.1999) by
<ref href="http://www.legislation.gov.uk/id/uksi/1999/1042">S.I. 1999/1042</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1999/1042/article/1/2/b">arts. 1(2)(b)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1999/1042/article/4">4</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1999/1042/schedule/2/part/I">Sch. 2 Pt. 1 para. 6</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1998/3178">S.I. 1998/3178</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1998/3178/article/2/2">art. 2(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1998/3178/schedule/4">Sch. 4</ref>
</p>
</note>
<note class="commentary F" eId="c14769921">
<p>
Definition repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/49">Territorial Sea Act 1987 (c. 49, SIF 29:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/49/section/3">s. 3</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/49/schedule/2">Sch. 2</ref>
</p>
</note>
<note class="commentary F" eId="c14769931">
<p>
Words in s. 1(1) substituted (9.12.1992) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1">s. 3(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/1/a">Sch. 2 para. 1(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3104">S.I. 1992/3104</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3104/article/2/1">art. 2(1)</ref>
.
</p>
</note>
<note class="commentary F" eId="c14769941">
<p>
Definition repealed by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/19/part/I">Sch. 19 Pt. 1</ref>
</p>
</note>
<note class="commentary F" eId="c14769951">
<p>
Words in s. 1(1) substituted (1.1.1993) by
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3095">S.I. 1992/3095</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3095/regulation/10/1">reg. 10(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3095/schedule/1/paragraph/2">Sch. 1 para. 2</ref>
.
</p>
</note>
<note class="commentary M" eId="c14769961">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1962/58">1962 c. 58</ref>
.
</p>
</note>
<note class="commentary F" eId="c14769971">
<p>
Definitions in s. 1(1) inserted (25.7.1991) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31">Finance Act 1991 (c. 31)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/section/11/1">s. 11(1)</ref>
</p>
</note>
<note class="commentary F" eId="c14769981">
<p>
S. 1(1): definition of "representative" inserted (1.6.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/50/2">s. 50(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/6/paragraph/2/4">Sch. 6 para. 2(4)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305">S.I. 1997/1305</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1997/1305/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="c14769991">
<p>
Word in s. 1(1)(b) of definition of “revenue trade provisions” repealed (1.12.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/30/2/a">ss. 30(2)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213">213</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I/7">Sch. 23 Pt. 1(7)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/40/2/3">s. 40(2)(3)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2842">S.I. 1993/2842</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2842/article/3/1">art. 3(1)</ref>
.
</p>
</note>
<note class="commentary M" eId="c14770001">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1972/25">1972 c. 25</ref>
.
</p>
</note>
<note class="commentary F" eId="c14770011">
<p>
S. 1(1): para. (d) and word in definition of “revenue trade provisions” inserted (1.12.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/30/2/b">s. 30(2)(b)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/40/2/3">s. 40(2)(3)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2842">S.I. 1993/2842</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2842/article/3/1">art. 3(1)</ref>
.
</p>
</note>
<note class="commentary F" eId="c14770021">
<p>
S. 1(1): word in para. (c) of the definition of "the revenue trade provisions of the customs and excise Acts" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113/1">s. 113(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/II">Sch. 18 Pt. 2</ref>
, Note 2
</p>
</note>
<note class="commentary F" eId="c14770031">
<p>
S. 1(1): in definition of "the revenue trade provisions of the custom and excise Acts" para. (e) inserted (19.3.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/13/2">ss. 13(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15">15</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/2/part/I">Sch. 2 Pt. 1 para. 2(2)</ref>
</p>
</note>
<note class="commentary F" eId="c14770041">
<p>
S. 1(1): words renumbered as para. (a) in definition of “revenue trader” by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/11">s. 11</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/8/part/I/paragraph/1/1">Sch. 8 Pt. 1 para. 1(1)</ref>
</p>
</note>
<note class="commentary F" eId="c14770051">
<p>
Words in s. 1(1) inserted (25.7.1991) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31">Finance Act 1991 (c. 31)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/section/11/2">s. 11(2)</ref>
</p>
</note>
<note class="commentary F" eId="c14770061">
<p>
S. 1(1): word in para. (a)(i) of definition of “revenue trader” repealed (1.12.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/30/3/a">s. 30(3)(a)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/213">213</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/schedule/23/part/I">Sch. 23 Pt. 1(7)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/40/2/3">ss. 40(2)(3)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2842">S.I. 1993/2842</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2842/article/3/1">art. 3(1)</ref>
.
</p>
</note>
<note class="commentary F" eId="c14770071">
<p>
S. 1(1): para. (ia) of definition of “revenue trader” inserted (1.12.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/30/3/b">s. 30(3)(b)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/40/2/3">s. 40(2)(3)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2842">S.I. 1993/2842</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2842/article/3/1">art. 3(1)</ref>
.
</p>
</note>
<note class="commentary F" eId="c14770081">
<p>
S. 1(1): word in para. (a)(ia) of the definition of "revenue trader" repealed (19.3.1997 with effect in relation to any gaming on or after 1.10.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/113/1">s. 113(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/18/part/II">Sch. 18 Pt. 2</ref>
, Note 2
</p>
</note>
<note class="commentary F" eId="c14770091">
<p>
S. 1(1): para. (a)(ib)(ic) in definition of "revenue trader" inserted (19.3.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/13/2">ss. 13(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15">15</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/2/part/I/paragraph/2/3">Sch. 2 Pt. 1 para. 2(3)</ref>
</p>
</note>
<note class="commentary F" eId="c14770121">
<p>
S. 1(1): words in para. (c) of definition of “revenue trader ” inserted (1.12.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34">1993 c. 34</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/30/3/c">s. 30(3)(c)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1993/34/section/40/2/3">s. 40(2)(3)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2842">S.I. 1993/2842</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/2842/article/3/1">art. 3(1)</ref>
.
</p>
</note>
<note class="commentary F" eId="c14770131">
<p>
S. 1(1): words in para. (a)(ii) of definition of "revenue trader" substituted (19.3.1997) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16">1997 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/13/2">ss. 13(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/section/15">15</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1997/16/schedule/2/part/I/paragraph/2/4">Sch. 2 Pt. 1 para. 2(4)</ref>
</p>
</note>
<note class="commentary F" eId="c14770141">
<p>
Words substituted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/11">s. 11</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/8/part/I/paragraph/1/1">Sch. 8 Pt. 1 para. 1(1)</ref>
</p>
</note>
<note class="commentary F" eId="c14770151">
<p>
S. 1(1): words in definition of "tons register" substituted (1.1.1996) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/21">1995 c. 21</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/21/section/314/2">ss. 314(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/21/section/316/2">316(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/21/schedule/13/paragraph/53/2/b">Sch. 13 para. 53(2)(b)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/1995/21/section/312/1">s. 312(1)</ref>
)
</p>
</note>
<note class="commentary F" eId="c14770161">
<p>
Words added by
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/51">Finance (No. 2) Act 1987 (c. 51)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/51/section/103/3">s. 103(3)</ref>
</p>
</note>
<note class="commentary F" eId="c14770171">
<p>
Words in s. 1(1) substituted (01.01.1992) by
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2724">S.I. 1991/2724</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2724/regulation/6/2/c">reg. 6(2)(c)</ref>
</p>
</note>
<note class="commentary F" eId="c14770181">
<p>
Definition inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/49">Territorial Sea Act 1987 (c. 49, SIF 29:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/49/section/3">s. 3</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1987/49/schedule/1/paragraph/4/1">Sch. 1 para. 4(1)</ref>
</p>
</note>
<note class="commentary F" eId="c14770191">
<p>
In s. 1(1): definition of "victualling warehouse" inserted (01.01.1992) by
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2725">S.I. 1991/2725</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1991/2725/regulation/3/2/b">reg. 3(2)(b)</ref>
</p>
</note>
<note class="commentary F" eId="c14770201">
<p>
Words in s. 1(1) inserted (9.12.1992) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48">Finance (No. 2) Act 1992 (c. 48)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/section/3/1">s. 3(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1992/48/schedule/2/paragraph/1/b">Sch. 2 para. 1(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3104">S.I. 1992/3104</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1992/3104/article/2/1">art. 2(1)</ref>
.
</p>
</note>
<note class="commentary F" eId="c14770211">
<p>
Words in s. 1(3) substituted (1.6.1993) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31">Finance Act 1991 (c. 31)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/section/7/4/5">s. 7(4)(5)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1991/31/schedule/2/paragraph/1/a">Sch. 2 para. 1(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/1993/1152">S.I. 1993/1152</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/1152/article/3/2">art. 3(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/1993/1152/schedule/1/part/II">Sch. 1 Pt. II</ref>
</p>
</note>
<note class="commentary F" eId="c14770221">
<p>
Word inserted by
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35">Finance Act 1981 (c. 35, SIF 40:1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/section/11">s. 11</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1981/35/schedule/8/part/I/paragraph/1/2">Sch. 8 Pt. I para. 1(2)</ref>
</p>
</note>
<note class="commentary F" eId="c14770231">
<p>
S. 1(4)(4A)(4B) substituted for s. 1(4) (deemed to have come into force on 1.7.1999 but shall not have effect in relation to any shipment of goods before that date) by
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/16">1999 c. 16</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/1999/16/section/10/1/2">s. 10(1)(2)</ref>
</p>
</note>
<note class="commentary M" eId="c14770241">
<p>
<ref href="http://www.legislation.gov.uk/id/ukpga/1979/3">1979 c.3</ref>
.
</p>
</note>
<note class="commentary C" eId="key-1b353d84f76eca911434a835a42fd070">
<p>
S. 1 modified (30.10.2003) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/28">Export Control Act 2002 (c. 28)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/28/section/11/4">ss. 11(4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/28/section/16/2">16(2)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2002/28/section/16/7">s. 16(7)</ref>
);
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2629">S.I. 2003/2629</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2003/2629/article/2/1">art. 2(1)</ref>
</p>
</note>
<note class="commentary F" eId="key-ba25d2e6419a7fb6113443916ae49316">
<p>
Words in s. 1(1) substituted (18.4.2005) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/22/a">Sch. 4 para. 22(a)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h">art. 2(2)(h)</ref>
</p>
</note>
<note class="commentary F" eId="key-443febf8b5738ddc9c4c6b4fca74f23a">
<p>
Words in s. 1(1) substituted (18.4.2005) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11">Commissioners for Revenue and Customs Act 2005 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/section/53/1">s. 53(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2005/11/schedule/4/paragraph/22/b">Sch. 4 para. 22(b)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126">S.I. 2005/1126</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2005/1126/article/2/2/h">art. 2(2)(h)</ref>
</p>
</note>
<note class="commentary F" eId="key-50c4d77cb12d81b2ad958ac1b4818898">
<p>
Word in s. 1(1) inserted (21.7.2008) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/9">Finance Act 2008 (c. 9)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/9/section/117/2">s. 117(2)</ref>
</p>
</note>
<note class="commentary F" eId="key-dd4dee6f3aaca1f2a5c38f7093d27266">
<p>
Words in s. 1 added (1.4.2009) by
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56">The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56/article/1/2">art. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/56/schedule/1/paragraph/89">Sch. 1 para. 89</ref>
</p>
</note>
<note class="commentary C" eId="key-99e8511ae080ba329f27f91f16a0905d">
<p>
S. 1: power to extend conferred (30.11.2009) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4">Criminal Justice and Immigration Act 2008 (c. 4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7">s. 153(7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/9/1">Sch. 17 para. 9(1)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3074">S.I. 2009/3074</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q">art. 2(q)</ref>
</p>
</note>
<note class="commentary F" eId="key-dcd2807839a30ad1eca212ea48dab719">
<p>
Words in s. 1(1) inserted (30.11.2009) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4">Criminal Justice and Immigration Act 2008 (c. 4)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4/section/153/7">s. 153(7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2008/4/schedule/17/paragraph/8/2">Sch. 17 para. 8(2)</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3074">S.I. 2009/3074</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2009/3074/article/2/q">art. 2(q)</ref>
</p>
</note>
<note class="commentary F" eId="key-b2509ff0ebe59fb37e644c44bb44fec6">
<p>
Words in Act substituted (22.4.2011) by
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043">The Treaty of Lisbon (Changes in Terminology) Order 2011 (S.I. 2011/1043)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/2">arts. 2</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3">3</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4">4</ref>
(with
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/2">art. 3(2)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/3/3">(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/4/2">4(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/4">6(4)</ref>
<ref href="http://www.legislation.gov.uk/id/uksi/2011/1043/article/6/5">(5)</ref>
)
</p>
</note>
<note class="commentary F" eId="key-99a41e33beabf0af5821be829d6477bc">
<p>
Words in s. 1(1) inserted (1.7.2012) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2012/11">Scotland Act 2012 (c. 11)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2012/11/section/24/7">ss. 24(7)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2012/11/section/44/2/b">44(2)(b)</ref>
</p>
</note>
<note class="commentary F" eId="key-35f15cfcbc0c065c541ad2aae11db7fd">
<p>
Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2012/14">Finance Act 2012 (c. 14)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/24/paragraph/41/2">Sch. 24 para. 41(2)</ref>
</p>
</note>
<note class="commentary F" eId="key-d7679f15abc3b88475feb22deeb29a15">
<p>
Words in s. 1(1) inserted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2012/14">Finance Act 2012 (c. 14)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/24/paragraph/41/3/b">Sch. 24 para. 41(3)(b)</ref>
</p>
</note>
<note class="commentary F" eId="key-804879dbe652fe8252012307829101ee">
<p>
Words in s. 1(1) substituted (with effect in accordance with Sch. 24 para. 66(2) of the amending Act) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2012/14">Finance Act 2012 (c. 14)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2012/14/schedule/24/paragraph/41/3/c">Sch. 24 para. 41(3)(c)</ref>
</p>
</note>
<note class="commentary F" eId="key-3d910bf9a1f82136c3bdb8208ce455e5">
<p>
Word in s. 1(1) substituted (17.7.2013) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2013/29">Finance Act 2013 (c. 29)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2013/29/section/225">s. 225</ref>
</p>
</note>
<note class="commentary F" eId="key-8e8d2d61420b1f78b15adc38093daf2b">
<p>
Words in s. 1(1) inserted (1.12.2014) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/section/198/2/c">s. 198(2)(c)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/28/paragraph/11/2">Sch. 28 para. 11(2)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/29">Sch. 29</ref>
)
</p>
</note>
<note class="commentary F" eId="key-b4ede738e961d4c6ed62313897abd12f">
<p>
Words in s. 1(1) inserted (1.12.2014) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/section/198/2/c">s. 198(2)(c)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/28/paragraph/11/3/b">Sch. 28 para. 11(3)(b)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/29">Sch. 29</ref>
)
</p>
</note>
<note class="commentary F" eId="key-e6e4085068a1b4231fa88117c84446e3">
<p>
Words in s. 1(1) substituted (1.12.2014) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/section/198/2/c">s. 198(2)(c)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/28/paragraph/11/3/a">Sch. 28 para. 11(3)(a)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/29">Sch. 29</ref>
)
</p>
</note>
<note class="commentary F" eId="key-092b1653adde906b3b2d55b1e3265dbc">
<p>
Words in s. 1(1) substituted (1.12.2014) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/section/198/2/c">s. 198(2)(c)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/28/paragraph/11/3/c">Sch. 28 para. 11(3)(c)</ref>
(with
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/29">Sch. 29</ref>
)
</p>
</note>
<note class="commentary F" eId="key-7b37eb81cb4f794a98cb6e0f01843d38">
<p>
Words in s. 1(1) inserted (17.2.2015) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/29">Wales Act 2014 (c. 29)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/29/section/7/1">ss. 7(1)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/29/section/29/2/b">29(2)(b)</ref>
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/29/section/29/3">(3)</ref>
</p>
</note>
<note class="commentary F" eId="key-3d73525caad1f6fb59404a384a9a3dc1">
<p>
S. 1(4A) omitted (1.4.2015) by virtue of
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/21/paragraph/1/3">Sch. 21 para. 1(3)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/21/paragraph/10">10</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2015/812">S.I. 2015/812</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2015/812/article/2">art. 2</ref>
</p>
</note>
<note class="commentary F" eId="key-6a6c58a56a565f8253604251871dc623">
<p>
Words in s. 1(4)(a)(i) substituted (1.4.2015) by
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26">Finance Act 2014 (c. 26)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/21/paragraph/1/2">Sch. 21 para. 1(2)</ref>
,
<ref href="http://www.legislation.gov.uk/id/ukpga/2014/26/schedule/21/paragraph/10">10</ref>
;
<ref href="http://www.legislation.gov.uk/id/uksi/2015/812">S.I. 2015/812</ref>
,
<ref href="http://www.legislation.gov.uk/id/uksi/2015/812/article/2">art. 2</ref>
</p>
</note>
</notes>
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<ukm:Alternative Date="2009-07-06" URI="http://www.legislation.gov.uk/ukpga/1979/2/pdfs/ukpga_19790002_en.pdf" Title="Print Version"/>
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<ukm:Statistics>
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</meta>
<portionBody eId="body" period="#period3">
<part eId="part-I" period="#period5">
<num>Part I</num>
<heading> Preliminary</heading>
<section eId="section-1" period="#period6">
<num>
<noteRef href="#c14769711" marker="C2" class="commentary C"/>
<noteRef href="#key-1b353d84f76eca911434a835a42fd070" marker="C3" class="commentary C"/>
<noteRef href="#key-99e8511ae080ba329f27f91f16a0905d" marker="C4" class="commentary C"/>
1
</num>
<heading>
Interpretation.
<noteRef href="#c14769701" marker="C1" class="commentary C"/>
</heading>
<subsection eId="section-1-1" period="#period1">
<num>1</num>
<intro>
<p>In this Act, unless the context otherwise requires—</p>
<blockList class="unordered">
<item>
<p>
<term refersTo="#term-aerodrome">aerodrome </term>
” means any area of land or water designed, equipped, set apart of commonly used for affording facilities for the landing and departure of aircraft;
</p>
</item>
<item>
<p>
<noteRef href="#c14769721" marker="F1" class="commentary F"/>
. . .
</p>
</item>
<item>
<p>
<term refersTo="#term-approved-wharf">approved wharf </term>
” has the meaning given by
<ins class="d29p94 first last">
<noteRef href="#c14769731" marker="F2" class="commentary attribute F"/>
section 20A
</ins>
below;
</p>
</item>
<item>
<p>
<term refersTo="#term-armed-forces">armed forces </term>
” means the Royal Navy, the Royal Marines, the regular army and the regular air force, and any reserve or auxiliary force of any of those services which has been called out on permanent service,
<noteRef href="#c14769741" marker="F3" class="commentary F"/>
. . . or embodied;
</p>
</item>
<item>
<p>
<ins class="substitution key-ba25d2e6419a7fb6113443916ae49316-1530290586256 first">
<noteRef href="#key-ba25d2e6419a7fb6113443916ae49316" marker="F43" class="commentary attribute F"/>
</ins>
<term refersTo="#term-assigned-matter">
<ins class="substitution key-ba25d2e6419a7fb6113443916ae49316-1530290586256">assigned matter</ins>
</term>
<ins class="substitution key-ba25d2e6419a7fb6113443916ae49316-1530290586256">” means any matter in relation to which the Commissioners, or officers of Revenue and Customs, have a power or duty </ins>
<ins class="substitution key-ba25d2e6419a7fb6113443916ae49316-1530290586256">
<ins class="key-99a41e33beabf0af5821be829d6477bc-1531511931878 first">
<noteRef href="#key-99a41e33beabf0af5821be829d6477bc" marker="F49" class="commentary attribute F"/>
, except that it does not include any matter relating to a devolved tax within the meaning of the Scotland Act 1998
</ins>
</ins>
<ins class="substitution key-ba25d2e6419a7fb6113443916ae49316-1530290586256">
<ins class="key-99a41e33beabf0af5821be829d6477bc-1531511931878">
<ins class="key-7b37eb81cb4f794a98cb6e0f01843d38-1531679010727 first last">
<noteRef href="#key-7b37eb81cb4f794a98cb6e0f01843d38" marker="F58" class="commentary attribute F"/>
or the Government of Wales Act 2006
</ins>
</ins>
</ins>
<ins class="substitution key-ba25d2e6419a7fb6113443916ae49316-1530290586256 last">
<ins class="key-99a41e33beabf0af5821be829d6477bc-1531511931878 last">;</ins>
</ins>
</p>
</item>
<item>
<p>
<term refersTo="#term-boarding-station">boarding station </term>
” means a boarding station for the time being appointed under section 19 below;
</p>
</item>
<item>
<p>
<term refersTo="#term-boundary">boundary </term>
” means the land boundary of Northern Ireland;
</p>
</item>
<item>
<p>
<term refersTo="#term-british-ship">British ship </term>
” means a British ship within the meaning of the
<ins class="d29p135 first last">
<noteRef href="#c14769751" marker="F4" class="commentary attribute F"/>
Merchant Shipping Act 1995
</ins>
</p>
</item>
<item>
<p>
<term refersTo="#term-claimant">claimant </term>
”, in relation to proceedings for the condemnation of any thing as being forfeited, means a person claiming that the thing is not liable to forfeiture;
</p>
</item>
<item>
<p>
<term refersTo="#term-coasting-ship">coasting ship </term>
” has the meaning given by section 69 below;
</p>
</item>
<item>
<p>
<term refersTo="#term-commander">commander </term>
”, in relation to an aircraft, includes any person having or taking the charge or command of the aircraft;
</p>
</item>
<item>
<p>
<ins class="substitution key-443febf8b5738ddc9c4c6b4fca74f23a-1530290669602 first">
<noteRef href="#key-443febf8b5738ddc9c4c6b4fca74f23a" marker="F44" class="commentary attribute F"/>
</ins>
<term refersTo="#term-the-commissioners">
<ins class="substitution key-443febf8b5738ddc9c4c6b4fca74f23a-1530290669602">the Commissioners</ins>
</term>
<ins class="substitution key-443febf8b5738ddc9c4c6b4fca74f23a-1530290669602 last">” means the Commissioners for Her Majesty’s Revenue and Customs</ins>
</p>
</item>
<item>
<p>
<term refersTo="#term-community-transit-goods">Community transit goods </term>
”—
</p>
</item>
</blockList>
</intro>
<paragraph eId="section-1-1-a">
<num>a</num>
<intro>
<p>in relation to imported goods, means—</p>
</intro>
<subparagraph eId="section-1-1-a-i">
<num>i</num>
<content>
<p>goods which have been imported under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the importation was and the transit and exportation are to be part of one Community transit operation; or</p>
</content>
</subparagraph>
<subparagraph eId="section-1-1-a-ii">
<num>ii</num>
<content>
<p>goods which have, at the port or airport at which they were imported, been placed under the internal or external Community transit procedure for transit through the United Kingdom with a view to exportation where the transit and exportation are to be part of one Community transit operation;</p>
</content>
</subparagraph>
</paragraph>
<paragraph eId="section-1-1-b">
<num>b</num>
<intro>
<p>in relation to goods for exportation, means—</p>
</intro>
<subparagraph eId="section-1-1-b-i">
<num>i</num>
<content>
<p>goods which have been imported as mentioned in paragraph (a)(i) of this definition and are to be exported as part of the Community transit operation in the course of which they were imported; or</p>
</content>
</subparagraph>
<subparagraph eId="section-1-1-b-ii">
<num>ii</num>
<content>
<p>
goods which have, under the internal or external Community transit procedure, transited the United Kingdom from the port or airport at which they were imported and are to be exported as part of the Community transit operation which commenced at that port or airport
<ins class="d29p210 first last">
<noteRef href="#c14769761" marker="F5" class="commentary attribute F"/>
and for the purposes of paragraph (a)(i) above the Isle of Man shall be treated as if it were part of the United Kingdom
</ins>
;
</p>
</content>
</subparagraph>
</paragraph>
<wrapUp>
<blockList class="unordered">
<item>
<p>
<term refersTo="#term-container">container </term>
” includes any bundle or package and any
<ins class="key-50c4d77cb12d81b2ad958ac1b4818898-1531171676920 first last">
<noteRef href="#key-50c4d77cb12d81b2ad958ac1b4818898" marker="F45" class="commentary attribute F"/>
baggage,
</ins>
box, cask or other receptacle whatsoever;
</p>
</item>
<item>
<p>
<term refersTo="#term-the-customs-and-excise-acts">the customs and excise Acts </term>
” means the Customs and Excise Acts 1979 and any other enactment for the time being in force relating to customs or excise;
</p>
</item>
<item>
<p>
<term refersTo="#term-the-customs-and-excise-acts-1979">the Customs and Excise Acts 1979 </term>
” means—
</p>
<blockList class="unordered">
<item>
<p>this Act,</p>
</item>
<item>
<p>
the
<noteRef href="#c14769771" marker="M1" class="commentary M"/>
Customs and Excise Duties (General Reliefs) Act 1979,
</p>
</item>
<item>
<p>
the
<noteRef href="#c14769781" marker="M2" class="commentary M"/>
Alcoholic Liquor Duties Act 1979,
</p>
</item>
<item>
<p>
the
<noteRef href="#c14769791" marker="M3" class="commentary M"/>
Hydrocarbon Oil Duties Act 1979,
</p>
</item>
<item>
<p>
<noteRef href="#c14769801" marker="F6" class="commentary F"/>
. . . and
</p>
</item>
<item>
<p>
the
<noteRef href="#c14769811" marker="M4" class="commentary M"/>
Tobacco Products Duty Act 1979;
</p>
</item>
</blockList>
</item>
<item>
<p>
<noteRef href="#c14769821" marker="F7" class="commentary F"/>
. . .
</p>
</item>
<item>
<p>
<term refersTo="#term-customs-and-excise-airport">customs and excise airport </term>
” has the meaning given by section 21(7) below;
</p>
</item>
<item>
<p>
<term refersTo="#term-customs-and-excise-station">customs and excise station </term>
” has the meaning given by section 26 below;
</p>
</item>
<item>
<p>
<ins class="d29p289 first">
<noteRef href="#c14769831" marker="F8" class="commentary attribute F"/>
</ins>
<term refersTo="#term-designation-order">
<ins class="d29p289">designation order </ins>
</term>
<ins class="d29p289 last">” has the meaning given by section 100A(5);</ins>
</p>
</item>
<item>
<p>
<term refersTo="#term-drawback-goods">drawback goods </term>
” means goods in the case of which a claim for drawback has been or is to be made;
</p>
</item>
<item>
<p>
<term refersTo="#term-dutiable-goods">dutiable goods </term>
”, except in the expression “dutiable or restricted goods ”, means goods of a class or description subject to any duty of customs or excise, whether or not those goods are in fact chargeable with that duty, and whether or not that duty has been paid thereon;
</p>
</item>
<item>
<p>
<term refersTo="#term-dutiable-or-restricted-goods">dutiable or restricted goods </term>
” has the meaning given by section 52 below;
</p>
</item>
<item>
<p>
<term refersTo="#term-examination-station">examination station </term>
” has the meaning given by
<ins class="d29p327 first last">
<noteRef href="#c14769841" marker="F9" class="commentary attribute F"/>
section 22A
</ins>
below;
</p>
</item>
<item>
<p>
<ins class="d29p331 first">
<noteRef href="#c14769851" marker="F10" class="commentary attribute F"/>
</ins>
<term refersTo="#term-excise-duty-point">
<ins class="d29p331">excise duty point </ins>
</term>
<ins class="d29p331">” has the meaning given by section 1 of the Finance (</ins>
<abbr title="Number" xml:lang="">
<ins class="d29p331">No.</ins>
</abbr>
<ins class="d29p331 last"> 2) Act 1992;</ins>
</p>
</item>
<item>
<p>
<term refersTo="#term-excise-licence-trade">excise licence trade </term>
” means, subject to subsection (5) below, a trade or business for the carrying on of which an excise licence is required;
</p>
</item>
<item>
<p>
<term refersTo="#term-excise-warehouse">excise warehouse </term>
” means a place of security approved by the Commissioners under subsection (1) (whether or not it is also approved under subsection (2)) of section 92 below, and, except in that section, also includes a distiller’s warehouse;
</p>
</item>
<item>
<p>
<term refersTo="#term-exporter">exporter </term>
”, in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing in relation to an aircraft functions corresponding with those of a shipper;
</p>
</item>
<item>
<p>
<ins class="d29p361 first">
<noteRef href="#c14769861" marker="F11" class="commentary attribute F"/>
</ins>
<term refersTo="#term-free-zone">
<ins class="d29p361">free zone </ins>
</term>
<ins class="d29p361">” has the meaning given by section 100A(2);</ins>
</p>
</item>
<item>
<p>
<ins class="d29p361">
<ins class="d29p369 first">
<noteRef href="#c14769871" marker="F12" class="commentary attribute F"/>
</ins>
</ins>
<term refersTo="#term-free-zone-goods">
<ins class="d29p361">
<ins class="d29p369">free zone goods </ins>
</ins>
</term>
<ins class="d29p361">
<ins class="d29p369 last">” are goods which are within a free zone;</ins>
</ins>
</p>
</item>
<item>
<p>
<noteRef href="#c14769881" marker="F13" class="commentary F"/>
<ins class="d29p361 last">. . .</ins>
</p>
</item>
<item>
<p>
<term refersTo="#term-goods">goods </term>
” includes stores and
<ins class="substitution key-3d910bf9a1f82136c3bdb8208ce455e5-1531522764630 first last">
<noteRef href="#key-3d910bf9a1f82136c3bdb8208ce455e5" marker="F53" class="commentary attribute F"/>
containers
</ins>
;
</p>
</item>
<item>
<p>
<term refersTo="#term-holiday">holiday </term>
”, in relation to any part of the United Kingdom, means any day that is a bank holiday in that part of the United Kingdom under the
<noteRef href="#c14769891" marker="M5" class="commentary M"/>
Banking and Financial Dealings Act 1971, Christmas Day, Good Friday and the day appointed for the purposes of customs and excise for the celebration of Her Majesty’s birthday;
</p>
</item>
<item>
<p>
<term refersTo="#term-hovercraft">hovercraft </term>
” means a hovercraft within the meaning of the
<noteRef href="#c14769901" marker="M6" class="commentary M"/>
Hovercraft Act 1968;
</p>
</item>
<item>
<p>
<term refersTo="#term-importer">importer </term>
”, in relation to any goods at any time between their importation and the time when they are delivered out of charge, includes any owner or other person for the time being possessed of or beneficially interested in the goods and, in relation to goods imported by means of a pipe-line, includes the owner of the pipe-line;
</p>
</item>
<item>
<p>
<term refersTo="#term-justice">justice </term>
” and “
<term refersTo="#term-justice-of-the-peace">justice of the peace </term>
” in Scotland includes a sheriff and in Northern Ireland, in relation to any powers and duties which can under any enactment for the time being in force be exercised and performed only by a resident magistrate, means a resident magistrate;
</p>
</item>
<item>
<p>
<term refersTo="#term-land">land </term>
” and “
<term refersTo="#term-landing">landing </term>
”, in relation to aircraft, include alighting on water;
</p>
</item>
<item>
<p>
<term refersTo="#term-law-officer-of-the-crown">law officer of the Crown </term>
” means the Attorney General or
<ins class="d29p444 first last">
<noteRef href="#c14769911" marker="F14" class="commentary attribute F"/>
for the purpose of criminal proceedings in Scotland, the Lord Advocate or, for the purpose of civil proceedings in Scotland, the appropriate Law Officer within the meaning of section 4A of the Crown Suits (Scotland) Act 1857
</ins>
or in Northern Ireland the Attorney General for Northern Ireland;
</p>
</item>
<item>
<p>
<term refersTo="#term-licence-year">licence year </term>
”, in relation to an excise licence issuable annually, means the period of 12 months ending on the date on which that licence expires in any year;
</p>
</item>
<item>
<p>
<term refersTo="#term-master">master </term>
”, in relation to a ship, includes any person having or taking the charge or command of the ship;
</p>
</item>
<item>
<p>
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
<noteRef href="#c14769921" marker="F15" class="commentary F"/>
</p>
</item>
<item>
<p>
<term refersTo="#term-night">night </term>
” means the period between 11 pm and 5 am;
</p>
</item>
<item>
<p>
<ins class="key-dcd2807839a30ad1eca212ea48dab719-1531330961799 first">
<noteRef href="#key-dcd2807839a30ad1eca212ea48dab719" marker="F47" class="commentary attribute F"/>
</ins>
<term refersTo="#term-nuclear-material">
<ins class="key-dcd2807839a30ad1eca212ea48dab719-1531330961799">nuclear material</ins>
</term>
<ins class="key-dcd2807839a30ad1eca212ea48dab719-1531330961799 last">” has the same meaning as in the Nuclear Material (Offences) Act 1983 (see section 6 of that Act);</ins>
</p>
</item>
<item>
<p>
<term refersTo="#term-occupier">occupier </term>
”, in relation to any bonded premises,
<ins class="d29p482 first last">
<noteRef href="#c14769931" marker="F16" class="commentary attribute F"/>
includes any
</ins>
person who has given security to the Crown in respect of those premises;
</p>
</item>
<item>
<p>
<term refersTo="#term-officer">officer </term>
” means, subject to section 8(2) below, a person commissioned by the Commissioners;
</p>
</item>
<item>
<p>
<term refersTo="#term-owner">owner </term>
”, in relation to an aircraft, includes the operator of the aircraft;
</p>
</item>
<item>
<p>
<term refersTo="#term-owner">owner </term>
”, in relation to a pipe-line, means (except in the case of a pipe-line vested in the Crown which in pursuance of arrangements in that behalf is operated by another) the person in whom the line is vested and, in the said excepted case, means the person operating the line;
</p>
</item>
<item>
<p>
<ins class="d29p507 first">
<noteRef href="#c14769941" marker="F17" class="commentary attribute F"/>
</ins>
<term refersTo="#term-perfect-entry">
<ins class="d29p507">perfect entry </ins>
</term>
<ins class="d29p507">” means an entry made in accordance with </ins>
<ins class="d29p507">
<ins class="d29p515 first last">
<noteRef href="#c14769951" marker="F18" class="commentary attribute F"/>
regulation 5 of the Customs Controls on Importation of Goods Regulations 1991
</ins>
</ins>
<ins class="d29p507 last"> or warehousing regulations, as the case may require;</ins>
</p>
</item>
<item>
<p>
<term refersTo="#term-pipe-line">pipe-line </term>
” has the meaning given by section 65 of the
<noteRef href="#c14769961" marker="M7" class="commentary M"/>
Pipe-lines Act 1962 (that Act being taken, for the purposes of this definition, to extend to Northern Ireland);
</p>
</item>
<item>
<p>
<term refersTo="#term-port">port </term>
” means a port appointed by the Commissioners under section 19 below;
</p>
</item>
<item>
<p>
<term refersTo="#term-prescribed-area">prescribed area </term>
” means such an area in Northen Ireland adjoining the boundary as the Commissioners may by regulations prescribe;
</p>
</item>
<item>
<p>
<term refersTo="#term-prescribed-sum">prescribed sum </term>
”, in relation to the penalty provided for an offence, has the meaning given by section 171(2) below;
</p>
</item>
<item>
<p>
<term refersTo="#term-prohibited-or-restricted-goods">prohibited or restricted goods </term>
” means goods of a class or description of which the importation, exportation or carriage coastwise is for the time being prohibited or restricted under or by virtue of any enactment;
</p>
</item>
<item>
<p>
<term refersTo="#term-proper">proper </term>
”, in relation to the person by, with or to whom, or the place at which, anything is to be done, means the person or place appointed or authorised in that behalf by the Commissioners;
</p>
</item>
<item>
<p>
<term refersTo="#term-proprietor">proprietor </term>
”, in relation to any goods, includes any owner, importer, exporter, shipping or other person for the time being possessed of or beneficially interested in those goods;
</p>
</item>
<item>
<p>
<term refersTo="#term-queens-warehouse">Queen’s warehouse </term>
” means any place provided by the Crown or appointed by the Commissioners for the deposit of goods for security thereof and of the duties chargeable thereon;
</p>
</item>
<item>
<p>
<ins class="d29p579 first">
<noteRef href="#c14769971" marker="F19" class="commentary attribute F"/>
</ins>
<term refersTo="#term-registered-excise-dealer-and-shipper">
<ins class="d29p579"> registered excise dealer and shipper </ins>
</term>
<ins class="d29p579">” means a revenue trader approved and registered by the Commissioners under section 100G below;</ins>
</p>
</item>
<item>
<p>
<ins class="d29p579"></ins>
<term refersTo="#term-registered-excise-dealers-and-shippers-regulations">
<ins class="d29p579">registered excise dealers and shippers regulations </ins>
</term>
<ins class="d29p579 last">” means regulations under section 100G below;</ins>
</p>
</item>
<item>
<p>
<ins class="d29p595 first">
<noteRef href="#c14769981" marker="F20" class="commentary attribute F"/>
</ins>
<term refersTo="#term-representative">
<ins class="d29p595">representative </ins>
</term>
<ins class="d29p595 last">”, in relation to any person from whom the Commissioners assess an amount as being excise duty due, means his personal representative, trustee in bankruptcy or interim or permanent trustee, any receiver or liquidator appointed in relation to him or any of his property or any other person acting in a representative capacity in relation to him;</ins>
</p>
</item>
<item>
<p>
<term refersTo="#term-the-revenue-trade-provisions-of-the-customs-and-excise-acts">the revenue trade provisions of the customs and excise Acts </term>
” means—
</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>the provisions of the customs and excise Acts relating to the protection, security, collection or management of the revenues derived from the duties of excise on goods produced or manufactured in the United Kingdom;</p>
</item>
<item>
<num>b</num>
<p>
the provisions of the customs and excise Acts relating to any activity or facility for the carrying on or provision of which an excise licence is required;
<noteRef href="#c14769991" marker="F21" class="commentary F"/>
. . .
</p>
</item>
<item>
<num>c</num>
<p>
the provisions of the
<noteRef href="#c14770001" marker="M8" class="commentary M"/>
Betting and Gaming Duties Act 1972 (so far as not included in paragraph (b) above)
<ins class="d29p629 first">
<noteRef href="#c14770011" marker="F22" class="commentary attribute F"/>
;
</ins>
<noteRef href="#c14770021" marker="F23" class="commentary F"/>
<ins class="d29p629">. . .</ins>
</p>
</item>
<item>
<num>d</num>
<p>
<ins class="d29p629">the provisions of Chapter </ins>
<abbr class="Acronym" title="2">
<ins class="d29p629">II</ins>
</abbr>
<ins class="d29p629 last"> of Part I of the Finance Act 1993;</ins>
</p>
</item>
<item>
<num>e</num>
<p>
<ins class="d29p640 first last">
<noteRef href="#c14770031" marker="F24" class="commentary attribute F"/>
the provisions of sections 10 to 15 of, and Schedule 1 to, the Finance Act 1997;
</ins>
</p>
</item>
<item>
<num>f</num>
<p>
<ins class="key-35f15cfcbc0c065c541ad2aae11db7fd-1531513344216 first last">
<noteRef href="#key-35f15cfcbc0c065c541ad2aae11db7fd" marker="F50" class="commentary attribute F"/>
the provisions of Part 1 of Schedule 24 to the Finance Act 2012;
</ins>
</p>
</item>
<item>
<num>g</num>
<p>
<ins class="key-8e8d2d61420b1f78b15adc38093daf2b-1531608304419 first last">
<noteRef href="#key-8e8d2d61420b1f78b15adc38093daf2b" marker="F54" class="commentary attribute F"/>
the provisions of Part 3 of the Finance Act 2014;
</ins>
</p>
</item>
</blockList>
</item>
</blockList>
<blockList class="unordered">
<item>
<p>
<term refersTo="#term-revenue-trader">revenue trader </term>
” means
</p>
<blockList class="ordered">
<item>
<num>a</num>
<p>
<noteRef href="#c14770041" marker="F25" class="commentary F"/>
any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts
<ins class="d29p663 first">
<noteRef href="#c14770051" marker="F26" class="commentary attribute F"/>
or which consists of or includes—
</ins>
</p>
</item>
<item>
<num>i</num>
<p>
<ins class="d29p663">the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods); </ins>
<noteRef href="#c14770061" marker="F27" class="commentary F"/>
<ins class="d29p663 last">. . .</ins>
</p>
</item>
<item>
<num>ia</num>
<p>
<noteRef href="#c14770071" marker="F28" class="commentary F"/>
<ins class="d29p672 first">the buying, selling, importation, exportation, dealing in or handling of tickets or chances on the taking of which lottery duty is or will be chargeable; </ins>
<noteRef href="#c14770081" marker="F29" class="commentary F"/>
<ins class="d29p672 last">. . .</ins>
</p>
</item>
<item>
<num>ib</num>
<p>
<ins class="d29p681 first">
<noteRef href="#c14770091" marker="F30" class="commentary attribute F"/>
being (within the meaning of sections 10 to 15 of the Finance Act 1997) the provider of any premises for gaming;
</ins>
</p>
</item>
<item>
<num>ic</num>
<p>
<ins class="d29p681">the organisation, management or promotion of </ins>
<ins class="d29p681 last">
<ins class="substitution key-e6e4085068a1b4231fa88117c84446e3-1531609008650 first last">
<noteRef href="#key-e6e4085068a1b4231fa88117c84446e3" marker="F56" class="commentary attribute F"/>
any activity that constitutes betting or gaming for the purposes of Part 3 of the Finance Act 2014 (see sections 150, 183 and 188)
</ins>
</ins>
</p>
</item>
<item>
<num>id</num>
<p>
<ins class="key-d7679f15abc3b88475feb22deeb29a15-1531513940249 first last">
<noteRef href="#key-d7679f15abc3b88475feb22deeb29a15" marker="F51" class="commentary attribute F"/>
being responsible for premises where relevant machines are located (within the meaning of Part 1 of Schedule 24 to the Finance Act 2012); or
</ins>
</p>
</item>
<item>
<num>ie</num>
<p>
<ins class="key-b4ede738e961d4c6ed62313897abd12f-1531608599900 first last">
<noteRef href="#key-b4ede738e961d4c6ed62313897abd12f" marker="F55" class="commentary attribute F"/>
the management or administration of any Chapter 1 stake fund, Chapter 2 stake fund or gaming prize fund within the meaning of Part 3 of the Finance Act 2014 (see sections 134, 143 and 154);
</ins>
</p>
</item>
<item>
<num>ii</num>
<p>
the financing or facilitation of any such transactions or activities
<ins class="d29p699 first">
<noteRef href="#c14770121" marker="F31" class="commentary attribute F"/>
as are mentioned in sub-paragraph (i)
</ins>
<ins class="d29p699">
<ins class="d29p701 first">
<noteRef href="#c14770131" marker="F32" class="commentary attribute F"/>
, (ia), (ib)
</ins>
</ins>
<ins class="d29p699">
<ins class="d29p701">
<ins class="substitution key-804879dbe652fe8252012307829101ee-1531514029030 first">
<noteRef href="#key-804879dbe652fe8252012307829101ee" marker="F52" class="commentary attribute F"/>
, (ic)
</ins>
</ins>
</ins>
<ins class="d29p699">
<ins class="d29p701 last">
<ins class="substitution key-804879dbe652fe8252012307829101ee-1531514029030 last">
<ins class="substitution key-092b1653adde906b3b2d55b1e3265dbc-1531609232932 first last">
<noteRef href="#key-092b1653adde906b3b2d55b1e3265dbc" marker="F57" class="commentary attribute F"/>
, (id) or (ie)
</ins>
</ins>
</ins>
</ins>
<ins class="d29p699 last"> above</ins>
,
</p>
</item>
</blockList>
<blockContainer class="BlockText">
<p>
, whether or not that trade or business is an excise licence trade,
<ins class="d29p713 first">
<noteRef href="#c14770141" marker="F33" class="commentary attribute F"/>
; and
</ins>
</p>
</blockContainer>
<blockList class="ordered">
<item>
<num>b</num>
<p>
<ins class="d29p713">any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (</ins>
<em>
<ins class="d29p713">a</ins>
</em>
<ins class="d29p713">) above),</ins>
</p>
</item>
</blockList>
<p>
<ins class="d29p713 last">and includes a registered club</ins>
;
</p>
</item>
<item>
<p>
<term refersTo="#term-ship">ship </term>
” and “
<term refersTo="#term-vessel">vessel </term>
” include any boat or other vessel whatsoever (and, to the extent provided in section 2 below, any hovercraft);
</p>
</item>
<item>
<p>
<term refersTo="#term-shipment">shipment </term>
” includes loading into an aircraft, and “shipped ” and cognate expressions shall be construed accordingly;
</p>
</item>
<item>
<p>
<term refersTo="#term-stores">stores </term>
” means, subject to subsection (4) below, goods for use in a ship or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting;
</p>
</item>
<item>
<p>
<term refersTo="#term-tons-register">tons register </term>
” means the tons of a ship’s net tonnage as ascertained and registered according to the tonnage regulations of the
<ins class="d29p759 first last">
<noteRef href="#c14770151" marker="F34" class="commentary attribute F"/>
Merchant Shipping Act 1995
</ins>
or, in the case of a ship which is not registered under that Act, ascertained in like manner as if it were to be so registered;
</p>
</item>
<item>
<p>
<term refersTo="#term-transit-goods">transit goods </term>
”, except in the expression “Community transit goods ”, means imported goods entered on importation for transit or transhipment;
</p>
</item>
<item>
<p>
<term refersTo="#term-transit-or-transhipment">transit or transhipment </term>
”, in relation to the entry of goods, means transit through the United Kingdom or transhipment with a view to the re-exportation of the goods in question
<ins class="d29p777 first last">
<noteRef href="#c14770161" marker="F35" class="commentary attribute F"/>
or transhipment of those goods for use as stores
</ins>
;
</p>
</item>
<item>
<p>
<term refersTo="#term-transit-shed">transit shed </term>
” has the meaning given by
<ins class="d29p788 first last">
<noteRef href="#c14770171" marker="F36" class="commentary attribute F"/>
section 25A
</ins>
below;
</p>
</item>
<item>
<p>
<ins class="key-dd4dee6f3aaca1f2a5c38f7093d27266-1531328356184 first last">
<noteRef href="#key-dd4dee6f3aaca1f2a5c38f7093d27266" marker="F46" class="commentary attribute F"/>
“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal;
</ins>
</p>
</item>
<item>
<p>
<ins class="d29p792 first">
<noteRef href="#c14770181" marker="F37" class="commentary attribute F"/>
</ins>
<term refersTo="#term-united-kingdom-waters">
<ins class="d29p792">United Kingdom waters </ins>
</term>
<ins class="d29p792 last">”means any waters (including inland waters) within the seaward limits of the territorial sea of the United Kingdom;</ins>
</p>
</item>
<item>
<p>
<term refersTo="#term-vehicle">vehicle </term>
” includes a railway vehicle;
</p>
</item>
<item>
<p>
<ins class="d29p809 first last">
<noteRef href="#c14770191" marker="F38" class="commentary attribute F"/>
“victualling warehouse ” means a place of security approved by the Commissioners under subsection (2) (whether or not it is also a place approved under subsection (1) of section 92 below).
</ins>
</p>
</item>
<item>
<p>
<term refersTo="#term-warehouse">warehouse </term>
”, except in the expressions “Queen’s warehouse ” and “distiller’s warehouse ”, means a place of security approved by the Commissioners under subsection (1) or (2) or subsections (1) and (2) of section 92 below and, except in that section, also includes a distiller’s warehouse; and “warehoused ” and cognate expressions shall, subject to subsection (4) of that section
<ins class="d29p822 first last">
<noteRef href="#c14770201" marker="F39" class="commentary attribute F"/>
and any regulations made by virtue of section 93(2)(da)(i) or (ee) or (4) below
</ins>
, be construed accordingly;
</p>
</item>
<item>
<p>
<term refersTo="#term-warehousing-regulations">warehousing regulations </term>
” means regulations under section 93 below.
</p>
</item>
</blockList>
</wrapUp>
</subsection>
<subsection eId="section-1-2">
<num>2</num>
<content>
<p>This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.</p>
</content>
</subsection>
<subsection eId="section-1-3">
<num>3</num>
<content>
<p>Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—</p>
<p>
<em>Alcoholic Liquor Duties Act 1979</em>
</p>
<blockList class="unordered">
<item>
<p> “beer ”</p>
</item>
<item>
<p>
“brewer ” and “
<ins class="d29p859 first last">
<noteRef href="#c14770211" marker="F40" class="commentary attribute F"/>
registered brewer
</ins>
</p>
</item>
<item>
<p> “cider ”</p>
</item>
<item>
<p> “compounder ”</p>
</item>
<item>
<p> “distiller ”</p>
</item>
<item>
<p> “distiller’s warehouse ”</p>
</item>
<item>
<p> “dutiable alcoholic liquor ”</p>
</item>
<item>
<p>
<term refersTo="#term-licensed">licensed </term>
”, in relation to producers of wine or made-wine
</p>
</item>
<item>
<p> “made-wine ”</p>
</item>
<item>
<p> “producer of made-wine ”</p>
</item>
<item>
<p> “producer of wine ”</p>
</item>
<item>
<p> “proof ”</p>
</item>
<item>
<p> “rectifier ”</p>
</item>
<item>
<p> “registered club ”</p>
</item>
<item>
<p> “spirits ”</p>
</item>
<item>
<p>
<ins class="d29p919 first last">
<noteRef href="#c14770221" marker="F41" class="commentary attribute F"/>
“wholesaler ”
</ins>
</p>
</item>
<item>
<p> “wine ”</p>
<p>
<em>Hydrocarbon Oil Duties Act 1979</em>
</p>
</item>
<item>
<p> “rebate ”</p>
</item>
<item>
<p> “refinery ”</p>
<p>
<em>Tobacco Products Duty Act 1979</em>
</p>
</item>
<item>
<p> “tobacco products ”</p>
</item>
</blockList>
</content>
</subsection>
<subsection eId="section-1-4">
<num>
<ins class="d29p949 first">
<noteRef href="#c14770231" marker="F42" class="commentary attribute F"/>
4
</ins>
</num>
<intro>
<p>
<ins class="d29p949">Goods for use in a ship or aircraft as merchandise for sale to persons carried in the ship or aircraft shall be treated for the purposes of the customs and excise Acts as stores if, and only if—</ins>
</p>
</intro>
<paragraph eId="section-1-4-a">
<num>
<ins class="d29p949">a</ins>
</num>
<intro>
<p>
<ins class="d29p949">the goods are to be sold by retail either—</ins>
</p>
</intro>
<subparagraph eId="section-1-4-a-i">
<num>
<ins class="d29p949">i</ins>
</num>
<content>
<p>
<ins class="d29p949">in the course of a </ins>
<ins class="d29p949">
<ins class="substitution key-6a6c58a56a565f8253604251871dc623-1531863200878 first last">
<noteRef href="#key-6a6c58a56a565f8253604251871dc623" marker="F60" class="commentary attribute F"/>
journey made by the ship or aircraft
</ins>
</ins>
<ins class="d29p949">, or</ins>
</p>
</content>
</subparagraph>
<subparagraph eId="section-1-4-a-ii">
<num>
<ins class="d29p949">ii</ins>
</num>
<content>
<p>
<ins class="d29p949">for consumption on board;</ins>
</p>
</content>
</subparagraph>
<wrapUp>
<p>
<ins class="d29p949">and</ins>
</p>
</wrapUp>
</paragraph>
<paragraph eId="section-1-4-b">
<num>
<ins class="d29p949">b</ins>
</num>
<content>
<p>
<ins class="d29p949">the goods are not treated as exported by virtue of regulations under section 12 of the </ins>
<noteRef href="#c14770241" marker="M9" class="commentary M"/>
<ins class="d29p949">Customs and Excise Duties (General Reliefs) Act 1979 (goods for use in naval ships or establishments).</ins>
</p>
</content>
</paragraph>
</subsection>
<subsection eId="section-1-4A">
<num>
<noteRef href="#key-3d73525caad1f6fb59404a384a9a3dc1" marker="F59" class="commentary F"/>
<ins class="d29p949">4A</ins>
</num>
<content>
<p>
<ins class="d29p949">. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .</ins>
</p>
</content>
</subsection>
<subsection eId="section-1-4B">
<num>
<ins class="d29p949">4B</ins>
</num>
<content>
<p>
<ins class="d29p949 last">In relation to goods treated as stores by virtue of subsection (4) above, any reference in the customs and excise Acts to the consumption of stores shall be construed as referring to the sale of the goods as mentioned in paragraph (a) of that subsection.</ins>
</p>
</content>
</subsection>
<subsection eId="section-1-5">
<num>5</num>
<content>
<p>A person who deals in or sells tobacco products in the course of a trade or business carried on by him shall be deemed for the purposes of this Act to be carrying on an excise licence trade (and to be a revenue trader) notwithstanding that no excise licence is required for carrying on that trade or business.</p>
</content>
</subsection>
<subsection eId="section-1-6">
<num>6</num>
<content>
<p>In computing for the purposes of this Act any period expressed therein as a period of clear days no account shall be taken of the day of the event from which the period is computed or of any Sunday or holiday.</p>
</content>
</subsection>
<subsection eId="section-1-7" period="#period2">
<num>7</num>
<content>
<p>
The provisions of this Act in so far as they relate to customs duties apply, notwithstanding that any duties are imposed for the benefit of the
<ins class="substitution key-b2509ff0ebe59fb37e644c44bb44fec6-1531429763035 first last">
<noteRef href="#key-b2509ff0ebe59fb37e644c44bb44fec6" marker="F48" class="commentary attribute F"/>
European Union
</ins>
, as if the revenue from duties so imposed remained part of the revenues of the Crown.
</p>
</content>
</subsection>
</section>
</part>
</portionBody>
</portion>
</akomaNtoso>