Page:Customs and Excise Management Act 1979.pdf/10

Part I

it is also approved under subsection (2)) of section 92 below, and, except in that section, also includes a distiller’s warehouse;

“exporter”, in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing in relation to an aircraft functions corresponding with those of a shipper;

“goods” includes stores and baggage;

“holiday”, in relation to any part of the United Kingdom, means any day that is a bank holiday in that part of the United Kingdom under the 1971 c. 80.Banking and Financial Dealings Act 1971, Christmas Day, Good Friday and the day appointed for the purposes of customs and excise for the celebration of Her Majesty’s birthday;

“hovercraft” means a hovercraft within the meaning of the 1968 c. 59.Hovercraft Act 1968;

“importer”, in relation to any goods at any time between their importation and the time when they are delivered out of charge, includes any owner or other person for the time being possessed of or beneficially interested in the goods and, in relation to goods imported by means of a pipe-line, includes the owner of the pipeline;

“justice” and “justice of the peace” in Scotland includes a sheriff and in Northern Ireland, in relation to any powers and duties which can under any enactment for the time being in force be exercised and performed only by a resident magistrate, means a resident magistrate;

“land” and “landing”, in relation to aircraft, include alighting on water;

“law officer of the Crown” means the Attorney General or in Scotland the Lord Advocate or in Northern Ireland the Attorney General for Northern Ireland;

“licence year”, in relation to an excise licence issuable annually, means the period of 12 months ending on the date on which that licence expires in any year;

“master”, in relation to a ship, includes any person having or taking the charge or command of the ship;

“nautical mile” means a distance of 1,852 metres;

“night” means the period between 11 pm and 5 am;

“occupier”, in relation to any bonded premises, means the person who has given security to the Crown in respect of those premises;

“officer” means, subject to section 8(2) below, a person commissioned by the Commissioners;