2. In these Regulations–
“the Act” means the Customs and Excise Management Act 1979;
“the Commission Regulation” means Commission Regulation (EEC) No. 3665/87(1);
“computer” has the same meaning as, by virtue of section 10 of the Civil Evidence Act 1968(2), it has in Part I of that Act;
“occupier” means the person who has given security to the Crown in respect of a victualling warehouse;
“package” includes any bundle and any box, cask or other receptacle whatsoever;
“proprietor” means the proprietor of goods in a victualling warehouse;
“victualling warehouse” means a place of security approved by the Commissioners under section 92(2) of the Act(3).
OJ No. L351, 14.12.87, p. 1. This Regulation has been amended by Commission Regulation (EEC) No. 3494/88 (OJ No. L306, 11.11.88, p. 24), Commission Regulation (EEC) No. 3993/88 (OJ No. L354, 22.12.88, p. 22), Commission Regulation (EEC) No. 3947/89 (OJ No. L379, 28.12.89, p. 29), Commission Regulation (EEC) No. 354/90 (OJ No. L38, 10.2.90, p. 34), Commission Regulation (EEC) No. 1615/90 (OJ No. L152, 16.6.90, p. 33), and Commission Regulation (EEC) No. 189/91 (OJ No. L20, 26.1.91, p. 28).
Section 92(2) was amended by the Finance Act 1988 (c. 39), section 9(1) and is further amended by S.I. 1991/2725.