# The Excise Goods (Aircraft and Ship’s Stores) Regulations 2015, Regulation 2: Interpretation

Extent: E+W+S+N.I.

In these Regulations—
“authorised person” means a person who has been authorised by the Commissioners in accordance with regulation 6 to ship or carry excise goods as stores without payment of duty or on drawback;
“biofuel” means biodiesel, bioethanol or fuel substitute;
“duty” means a duty of excise;
“excise goods” means goods, other than hydrocarbon oil and biofuel, of a class or description subject to any duty whether or not those goods are in fact chargeable with that duty and whether or not that duty has been paid;
“fuel substitute” means a liquid that is charged with duty by section 6A of the Hydrocarbon Oil Duties Act 1979;
“operator of the railway vehicle” means the person designated as train manager by the person operating the international service on which the railway vehicle is engaged;
“published notice” refers to a notice published by the Commissioners and not withdrawn by a further notice.

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Source: https://www.legislation.gov.uk/uksi/2015/368/regulation/2 (the official version)
Page: https://openlegislation.uk/excise-goods-aircraft-and-ships-stores-regulations-2015/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.