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Article 6 Interpretation

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

In this Order–

(a)

“dutiable alcoholic liquor” refers to spirits, beer, wine, made-wine or cider as defined by or under section 1 of the Alcoholic Liquor Duties Act 1979f1;

(b)

“tobacco products” refers to cigarettes, cigars, hand-rolling tobacco or other smoking tobacco as described in or under section 1 of the Tobacco Products Duty Act 1979f2;

(c)

“control zone” has the same meaning as in article 5(2)(a) of the Channel Tunnel (Customs and Excise) Order 1990; and

(d)

“Community excise goods” is a reference to that expression in regulation 2(1) of the 1992 Regulations (certain imports from other member States).

Annotations

Footnotes

f1

1979 c. 4.

f2

1979 c. 7.