{
  "url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991/regulation-2",
  "json_url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991/regulation-2.json",
  "legislation": "uksi/1991/2726",
  "legislation_title": "The Customs Warehousing (Victualling) Regulations 1991",
  "legislation_url": "https://openlegislation.uk/customs-warehousing-victualling-regulations-1991",
  "path": "regulation/2",
  "kind": "regulation",
  "number": "2",
  "heading": "Interpretation",
  "text": "In these Regulations–\n“the Act” means the Customs and Excise Management Act 1979;\n“the Commission Regulation” means Commission Regulation (EEC) No. 3665/87;\n“computer” has the same meaning as, by virtue of section 10 of the Civil Evidence Act 1968, it has in Part I of that Act;\n“occupier” means the person who has given security to the Crown in respect of a victualling warehouse;\n“package” includes any bundle and any box, cask or other receptacle whatsoever;\n“proprietor” means the proprietor of goods in a victualling warehouse;\n“victualling warehouse” means a place of security approved by the Commissioners under section 92(2) of the Act.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "1968 c. 64."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "Section 92(2) was amended by the Finance Act 1988 (c. 39), section 9(1) and is further amended by S.I. 1991/2725."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2726/regulation/2",
    "retrieved_at": "2026-10-29T14:33:21.525372+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}