{
  "url": "https://openlegislation.uk/miscellaneous-transferred-excise-duties-act-northern-ireland-1972-repealed/section-74",
  "json_url": "https://openlegislation.uk/miscellaneous-transferred-excise-duties-act-northern-ireland-1972-repealed/section-74.json",
  "legislation": "apni/1972/11",
  "legislation_title": "Miscellaneous Transferred Excise Duties Act (Northern Ireland) 1972 (repealed)",
  "legislation_url": "https://openlegislation.uk/miscellaneous-transferred-excise-duties-act-northern-ireland-1972-repealed",
  "path": "section/74",
  "kind": "section",
  "number": "74",
  "heading": "Interpretation.",
  "text": "In this Act—\n“authorised officer” includes—\n(a)any officer of the Ministry and any member of the Royal Ulster Constabulary engaged in carrying out any function relating to any transferred excise duty; or\n(b)any other person appointed or authorised by the Ministry to discharge any such function;\nDefinition rep. by 1985 NI 11\n“the Ministry” has the meaning assigned to it by section 1(1);\n“trade” includes “business”;\n“transferred excise duties” and “transferred excise licences” have the meanings assigned to them by section 1(2).",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "1972 c.10 (NI)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/apni/1972/11/section/74",
    "retrieved_at": "2026-10-29T21:29:07.942531+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}