Regulation 2 Amendment of the principal Regulations

In regulation 3 of the principal Regulations there shall be inserted—

• “business day” means a day which is a business day within the meaning of the Bills of Exchange Act 1882 ^f1for the purpose of the General Account of the Commissioners of Customs and Excise at the Bank of England in London, and “non-business day” shsall be construed accordingly;

• “officer” means the proper officer of Customs and Excise;

• “recycling” means reworking the tobacco or tobacco substitute constituents of the tobacco product, and “recycled” shall be construed accordingly;

• “repackaging” means the replacement of any packaging or wrapping material which is customary and necessary to enclose and present tobacco products for retail sale purposes, and “repackaged” shall be construed accordingly.

For the definition of “materials” in regulation 3 of the principal Regulations there shall be substituted—

““materials” means manufactured and unmanufactured tobacco, tobacco substitutes and tobacco products intended for further manufacture.”