Part I Customs and Excise
C1Chapter II Appeals and Penalties
Supplemental provisions
I117 Interpretation.
1
Subject to the following provisions of this section, expressions used in this Chapter and in the Management Act have the same meanings in this Chapter as in that Act.
2
In this Chapter—
“appeal tribunal” shall be construed in accordance with section 7(3) above;
“conduct” includes any act, omission or statement;
“contravention” includes a failure to comply, and cognate expressions shall be construed accordingly;
“the Community Customs Code” means the Regulation of the Council of the European Communities dated 12 October 1992 (EEC) No. 2913/92 for establishing the Community Customs Code;
“the Management Act” means the M1Customs and Excise Management Act 1979;
“relevant duty” means any Community customs duty or agricultural levy of the European Community or any duty of excise; and
“subordinate legislation” has the same meaning as in the M2Interpretation Act 1978.
3
For the purposes of this Chapter a contravention consisting in a failure to do something at or before a particular time shall be taken to continue after that time until the thing is done, and references in this Chapter to the remedying of such a contravention shall be construed accordingly.
4
References in this Chapter to a duty of excise do not include references to F1vehicle excise duty.
Pt. 1 Chapter 2 (ss. 7-19) applied (17.3.2000) by S.I. 2000/426, art. 5