Page:Customs and Excise Management Act 1979.pdf/11

Part I

“owner”, in relation to an aircraft, includes the operator of the aircraft;

“owner”, in relation to a pipe-line, means (except in the case of a pipe-line vested in the Crown which in pursuance of arrangements in that behalf is operated by another) the person in whom the line is vested and, in the said excepted case, means the person operating the line;

“perfect entry” means an entry made in accordance with section 37 below or warehousing regulations, as the case may require;

“pipe-line” has the meaning given by section 65 of the 1962 c. 58.Pipe-lines Act 1962 (that Act being taken, for the purposes of this definition, to extend to Northern Ireland);

“port” means a port appointed by the Commissioners under section 19 below;

“prescribed area” means such an area in Northern Ireland adjoining the boundary as the Commissioners may by regulations prescribe;

“prescribed sum”, in relation to the penalty provided for an offence, has the meaning given by section 171(2) below;

“prohibited or restricted goods” means goods of a class or description of which the importation, exportation or carriage coastwise is for the time being prohibited or restricted under or by virtue of any enactment;

“proper”, in relation to the person by, with or to whom, or the place at which, anything is to be done, means the person or place appointed or authorised in that behalf by the Commissioners;

“proprietor”, in relation to any goods, includes any owner, importer, exporter, shipping or other person for the time being possessed of or beneficially interested in those goods;

“Queen’s warehouse” means any place provided by the Crown or appointed by the Commissioners for the deposit of goods for security thereof and of the duties chargeable thereon;

“the revenue trade provisions of the customs and excise Acts” means—

(a) the provisions of the customs and excise Acts relating to the protection, security, collection or management of the revenues derived from the duties of excise on goods produced or manufactured in the United Kingdom;