Page:Customs and Excise Management Act 1979.pdf/12

Part I

(b) the provisions of the customs and excise Acts relating to any activity or facility for the carrying on or provision of which an excise licence is required; and

(c) the provisions of the 1972 c. 25.Betting and Gaming Duties Act 1972 (so far as not included in paragraph (b) above);

“revenue trader” means any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts, whether or not that trade or business is an excise licence trade, and includes a registered club;

“ship” and “vessel” include any boat or other vessel whatsoever (and, to the extent provided in section 2 below, any hovercraft);

“shipment” includes loading into an aircraft, and shipped" and cognate expressions shall be construed accordingly;

“stores” means, subject to subsection (4) below, goods for use in a ship or aircraft and includes fuel and spare parts and other articles of equipment, whether or not for immediate fitting;

“tons register” means the tons of a ship’s net tonnage as ascertained and registered according to the tonnage regulations of the 1894 c. 60.Merchant Shipping Act 1894 or, in the case of a ship which is not registered under that Act, ascertained in like manner as if it were to be so registered;

“transit goods”, except in the expression “Community transit goods", means imported goods entered on importation for transit or transhipment;

“transit or transhipment”, in relation to the entry of goods, means transit through the United Kingdom or transhipment with a view to the re-exportation of the goods in question;

“transit shed” has the meaning given by section 25 below;

“vehicle” includes a railway vehicle ;

“warehouse”, except in the expressions “Queen’s warehouse” and “distiller’s warehouse”, means a place of security approved by the Commissioners under subsection (1) or (2) or subsections (1) and (2) of section 92 below and, except in that section, also includes a distiller’s warehouse; and “warehoused” and cognate expressions shall, subject to subsection (4) of that section, be construed accordingly;

“warehousing regulations” means regulations under section 93 below.