# The Excise Goods (Drawback) Regulations 1992, 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;
“business day” has the meaning given in section 92 of the Bills of Exchange Act 1882;
“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;
“registered excise dealers and shippers regulations”, “revenue trader” and “ware housing regulations” have the meanings given in section 1(1) of the Act.

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Source: https://www.legislation.gov.uk/uksi/1992/3151/regulation/3 (the official version)
Page: https://openlegislation.uk/excise-goods-drawback-regulations-1992/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.