Regulation 3 Interpretation

In these Regulations—

• “accompanying document” and “certificate of receipt” have the meanings given in regulation 7 below;

• “the Act” means the Customs and Excise Management Act 1979^f1;

• “business day” has the meaning given in section 92 of the Bills of Exchange Act 1882^f2;

• “duty” means duty of excise;

• “eligible claimant” has the meaning given in regulation 5 below;

• “eligible goods” and “planned destruction” have the meanings given in regulation 4 below;

• “merchantable quality” has the meaning given in section 14 of the Sale of Goods Act 1979^f3;

• “registered excise dealers and shippers regulations”, “revenue trader” and “ware housing regulations” have the meanings given in section 1(1) of the Act^f4.