The Finance (No. 2) Act 1992 (Commencement No. 4 and Transitional Provisions) Order 1992

Interpretation

2.  In this Order—

“the Act” means the Finance (No. 2) Act 1992;

“the 1979 Act” means the Customs and Excise Management Act 1979(1);

“the 1983 Act” means the Value Added Tax Act 1983(2);

“Community external transit operation” means an importation which takes place after 31st December 1992 where the goods are covered by a declaration in form T1;

“Community internal transit operation” means an importation which takes place after 31st December 1992 where—

(a)

the goods are covered by a declaration in form T2, by a form T2L or by a Community movement carnet; or

(b)

the goods have been sent by post;

“Community transit goods” has the same meaning as in section 1(1) of the 1979 Act;

“customs warehouse” has the same meaning as in Article 4(a) of Council Regulation (EEC) No. 2503/88(3);

“duty” includes any duty of customs or excise and any agricultural levy;

“excise duty point” has the same meaning as in section 1(1) of the 1979 Act(4);

“excise warehouse” has the same meaning as in section 1(1) of the 1979 Act;

“free zone” has the same meaning as in Article 4(a) of Council Regulation (EEC) No. 2504/88(5);

“goods in temporary storage” has the same meaning as in Article 16 of Council Regulation (EEC) No. 4151/88(6);

“means of transport” has the same meaning as in Article 1(2)(f) of Council Regulation (EEC) No. 1855/89(7);

“non-Community goods” has the same meaning as in Article 1(2)(f) of Council Regulation (EEC) No. 4151/88;

“suspension arrangements” has the same meaning as references to that expression have for the purposes of section 1 of the Act.

(1)

1979 c. 2.

(2)

1983 c. 55.

(3)

OJ No. L225, 15.8.88, p. 1.

(4)

The definition of “excise duty point”is inserted by paragraph 1 of Schedule 1 to the Act.

(5)

OJ No. L225, 15.8.88, p. 8.

(6)

OJ No. L367, 31.12.88, p. 1.

(7)

OJ No. L186, 30.6.89, p. 8.