# The Excise Goods (Drawback) Regulations 1995, Regulation 4: Interpretation

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

In these Regulations—
“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;
“certificate of receipt” means a certificate of receipt under regulation 11(4) of the Excise Warehousing (Etc.) Regulations 1988;
...
“drawback” means drawback of duty, and cognate expressions shall be construed accordingly;
“duty” means duty of excise;
“eligible claimant” has the meaning given in regulation 6 below;
“eligible goods” has the meaning given in regulation 5 below;
“planned destruction”—
(a)means the destruction of goods which, by reason of faulty manufacture or subsequent deterioration or contamination, were at the time of their destruction not of satisfactory quality provided that, save as the Commissioners may otherwise allow, that destruction was carried out in accordance with the provisions of Schedule 1 to these Regulations, and
(b)includes denaturing to the satisfaction of the Commissioners;
“satisfactory quality” has the meaning given in section 14 of the Sale of Goods Act 1979;
...
“warehouse” means an excise warehouse.

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Source: https://www.legislation.gov.uk/uksi/1995/1046/regulation/4 (the official version)
Page: https://openlegislation.uk/excise-goods-drawback-regulations-1995/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.