2.—(1) In this Order the following expressions have, except where otherwise expressly provided, the meanings hereby respectively assigned to them, that is to say—
“Bosnian Serb controlled areas” means those areas of the Republic of Bosnia and Herzegovina under the control of Bosnian Serb forces;
“export” includes shipment as stores;
“exportation”, in relation to any vessel, submersible vehicle or aircraft, includes the taking out of the Isle of Man of the vessel, submersible vehicle or aircraft notwithstanding that it is conveying goods or passengers and whether or not it is moving under its own power; and cognate expressions shall be construed accordingly;
“officer of Customs and Excise” means an officer authorised as such under the Customs and Excise Management Act 1986 (an Act of Tynwald);
“property” includes funds, financial, tangible and intangible assets, property rights and public and privately traded securities and debt instruments, and any other financial and economic resources;
“ship” has the meaning it bears in section 742 of the Merchant Shipping Act 1894(1);
“shipment”(and cognate expressions) and “stores” shall have the meaning they bear in the Customs and Excise Management Act 1986 (of Tynwald);
“the Treasury” means the Isle of Man Treasury, a department of the government of the Isle of Man;
“vehicle” means land transport vehicle.
(2) Any reference to a provision of an Act of Parliament or of an enactment made under an Act of Parliament shall, in the case of a provision which has been extended to the Isle of Man, be construed as a reference to that provision as it has effect there and, in the case of a provision which has not been so extended, be construed as a reference to that provision as it has effect in the United Kingdom.