Paragraph 1 I1

In section 1(1) of the Customs and Excise Management Act 1979 (interpretation)—

(a)

in the definition of “occupier", for “means the" there shall be substituted “ includes any ”;

(b)

in the definition of “warehoused" and cognate expressions, after “that section" there shall be inserted “ and any regulations made by virtue of section 93(2)(da)(i) or (ee) or (4) below ”.

Annotations

Commencement

I1: Sch. 2 para. 1 wholly in force at 9.12.1992 see s. 3(2) and S.I. 1992/3104, art. 2(1).

Notes on Schedule 2

Commencement

I1: Sch. 2 wholly in force; Sch. 2 not in force at Royal Assent see s. 3(2); Sch. 2 partly in force at 9.12.1992 by S.I. 1992/3104, art. 2, Sch. 2 wholly in force at 1.6.1993 by S.I. 1993/1341, art. 2, Sch.