Paragraph 22 CEMA 1979I1 I2

United Kingdom

(1)

Section 1(1) (interpretation:defined terms) is amended as follows.

(2)

In the definition of “the Customs and Excise Acts 1979”, omit “the Alcoholic Liquor Duties Act 1979,”.

(3)

In the definition of “excise warehouse”, omit “, and, except in that section, also includes a distiller's warehouse”.

(4)

In the definition of “warehouse”—

(a)

for “expressions” substitute “expression”;

(b)

omit “and “distiller's warehouse””;

(c)

omit “and, except in that section, also includes a distiller's warehouse”.

Annotations

I1: Sch. 13 para. 22 not in force at Royal Assent, see s. 120(2)
I2: Sch. 13 para. 22 in force at 1.2.2025 by S.I. 2025/96, reg. 2(e) (with reg. 3)