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Finance Act 1994

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Changes over time for: Section 17

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Version Superseded: 01/04/2009

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Point in time view as at 01/06/2002. This version of this provision has been superseded. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 1994, Section 17. Help about Changes to Legislation

17 Interpretation.U.K.

(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.

Textual Amendments

F1Word in s. 17(4) substituted (1.9.1994 subject to transitional provisions in Sch. 4 of the amending Act) by 1994 c. 22, ss. 63, 66(1), Sch. 3 para. 32 (with s. 57(4))

Commencement Information

I1S. 17 wholly in force at 1.1.1995; s. 17 not in force at Royal Assent see s. 19(1); s. 17 in force for certain purposes at 1.11.1994 by S.I. 1994/2679, art. 2, Sch.; s. 17 in force at 1.1.1995 insofar as not already in force by S.I. 1994/2679, art. 3

Marginal Citations

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