SCHEDULES

SCHEDULE 2 Protection of revenues derived from excise duties

The Customs and Excise Management Act 1979 (c. 2)

1

In section 1(1) of the Customs and Excise Management Act 1979 (interpretation)—

(a)

in the definition of “occupier", for “means the" there shall be substituted “ includes any ”;

(b)

in the definition of “warehoused" and cognate expressions, after “that section" there shall be inserted “ and any regulations made by virtue of section 93(2)(da)(i) or (ee) or (4) below ”.