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Status:
Point in time view as at 01/04/2010. This version of this provision has been superseded.
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InterpretationU.K.
3. In these Regulations–
“the 1988 Regulations” means the Excise Warehousing (Etc.) Regulations 1988();
“the 1999 Regulations” means the Warehousekeepers and Owners of Warehoused Goods Regulations 1999();
“authorized warehousekeeper” has the meaning given in the 1999 Regulations;
“entitled passenger” means a person holding a transport document for a voyage or flight–
(a)
to a destination in a place to which Council Directive [2008/118/EC] does not apply, and
(b)
who is travelling to that destination from or via the port or airport where the export shop is situated;
“excise goods” means goods, other than hydrocarbon oil(), of a class or description subject to any duty of excise;
“export shop” has the meaning given in regulation 2 above;
“passenger” means a person holding a transport document for travel by sea or air who intends to travel from the port or airport where the export shop is situated.
Textual Amendments
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