Matches and Mechanical Lighters Duties Act 1979

Supplementary

8 Interpretation

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

(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—

Customs and Excise Management Act 1979

" the Commissioners "

" the Customs and Excise Acts 1979 "

" container "

" officer "

" shipment "

" stores "

" warehousing ".

9 Repeals and consequential amendments.

(1) The enactments specified in the Schedule to this Act are hereby repealed to the extent specified in the third column of that Schedule.

(2) In section 17 of the [1972 c. 41.] Finance Act 1972, after the subsection (2A) inserted by paragraph 2 of Schedule 2 to the [1979 c. 3.] Customs and Excise Duties (General Reliefs) Act 1979, there shall be inserted the following subsection—

“(2B) Section 6(4) of the Matches and Mechanical Lighters Duties Act 1979 (exemption of certain mechanical lighters) shall also be excepted from the enactments which are to have effect as mentioned in subsection (1) of this section.”.

(3) In Note (2) to Group 1 in Schedule 7 to the [1975 c. 45.] Finance (No. 2) Act 1975, and in Note (2) to Group 8 in that Schedule, for the words " section 221(4) of the Customs and Excise Act 1952" there shall be substituted the words " section 4(1) of the Matches and Mechanical Lighters Duties Act 1979 ".

(4) Nothing in subsection (2) or (3) above shall prejudice the operation of sections 15 to 17 of the [1978 c. 30.] Interpretation Act 1978 (which relate to the effect of repeals).

10 Citation and commencement.

(1) 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.

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