SupplementaryU.K.

27 Interpretation.U.K.

(1)In this Act—

  • [F1“aviation gasoline” has the meaning given by section 6(4) above]

  • “heavy oil” has the meaning given by section 1(4) above;

  • “hydrocarbon oil” has the meaning given by section 1(2) above;

  • “light oil” has the meaning given by section 1(3) above;

  • “the Management Act” means the M1Customs and Excise Management Act 1979;

  • “petrol substitute” shall be construed in accordance with section 4(1) and (2) above;

  • “power methylated spirits” has the meaning given by section 4(3) above;

  • “the prescribed sum”, in relation to the penalty provided for an offence, means—

(a)if the offence was committed in England [F2or Wales], the prescribed sum within the meaning of [F3section 32 of the Magistrates’ Courts Act 1980 (£1,000 or other sum substituted by order under section 143(1) of that Act)];

(b)if the offence was committed in Scotland, the prescribed sum within the meaning of section 289B of the M2Criminal Procedure (Scotland) Act 1975 (£1,000 or other sum substituted by order under section 289D(1) of that Act);

[F4(c)if the offence was committed in Northern Ireland, the prescribed sum within the meaning of Article 4 of the Fines and Penalties (Northern Ireland) Order 1984 (£1,000 or other sum substituted by order under Article 17 of that Order);]

  • “rebate” means rebate of duty under section 11 [F513A] or 14 above, and “rebated” has a corresponding meaning;

  • [F6“refinery” means any premises which—

(a)are approved by the Commissioners for the treatment of hydrocarbon oil; or

(b)are approved by them for the production of energy for use in the treatment of hydrocarbon oil at premises approved under paragraph (a) above or in the production of hydrocarbon oil at other premises used for the production of such oil;

and the Commissioners may approve any premises under paragraph (b) above if it appears to them that more than one-third of the energy will be produced for such use as is mentioned in that paragraph;]

  • “road fuel gas” has the meaning given by section 5 above; and

  • “road vehicle” means a vehicle constructed or adapted for use on roads, but does not include any vehicle of a kind specified in Schedule 1 to this Act.

[F7(1A)If in the case of any premises which the Commissioners can approve under paragraph (b) of the definition of ’’refinery’’ in subsection (1) above it appears to them appropriate to do so, they may direct that the provisions of this Act (other than that definition) shall apply to them as if, instead of being a refinery, they were other premises used for the production of hydrocarbon oil.]

(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 in 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—

Management Act

  • “the Commissioners”

  • “container”

  • “the Customs and Excise Acts 1979”

  • “excise warehouse”

  • “goods”

  • “hovercraft”

  • “occupier”

  • “officer” and “proper” in relation to an officer

  • [F8“pipe-line”]

  • “port”

  • “ship”

  • “shipment”

  • “stores”

  • “warehouse”

    Alcoholic Liquor Duties Act 1979

  • F9. . .

  • “spirits”.

Textual Amendments

F2Words substituted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(a)

F4In the definition of “the prescribed sum” paragraph (c) inserted by S.I. 1984/703, (N.I. 3) Sch. 6 para. 10(b)

F9Words in s. 27(3) repealed (1.5.1995) by 1995 c. 4, s. 162, Sch. 29 Pt. I

Marginal Citations