In this Act “mechanical lighter” has the meaning given by section 4(1) above.

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.

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—

Customs and Excise Management Act 1979

• “the Commissioners”

• “the Customs and Excise Acts 1979”

• “container”

• “officer”

• “shipment”

• “stores”

• “warehousing”.

The enactments specified in the Schedule to this Act are hereby repealed to the extent specified in the third column of that Schedule.

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

This Act may be cited as the Matches and Mechanical Lighters Duties Act 1979 and is included in the Acts which may be cited as the Customs and Excise Acts 1979.

This Act shall come into operation on 1st April 1979.