# Finance (No. 2) Act 1992, Paragraph 1


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 ”.

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Source: https://www.legislation.gov.uk/ukpga/1992/48/schedule/2/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1992/schedule-2/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.