Part I
(2) This Act and the other Acts included in the Customs and Excise Acts 1979 shall be construed as one Act but where a provision of this Act refers to this Act that reference is not to be construed as including a reference to any of the others.
(3) Any expression used in this Act or in any instrument made under this Act to which a meaning is given by any other Act included in the Customs and Excise Acts 1979 has, except where the context otherwise requires, the same meaning in this Act or any such instrument as in that Act; and for ease of reference the Table below indicates the expressions used in this Act to which a meaning is given by any other such Act—
- “beer”
- “brewer and brewer for sale”
- “cider”
- “compounder”
- “distiller”
- “distiller’s warehouse”
- “dutiable alcoholic liquor”
- “licensed”, in relation to producers of wine or made-wine
- “made-wine”
- “producer of made-wine”
- “producer of wine”
- “proof”
- “rectifier”
- “registered club”
- “spirits”
- “wine”
- “rebate”
- “refinery”
- “tobacco products”
(4) Subject to section 12 of the 1979 c. 3.Customs and Excise Duties (General Reliefs) Act 1979 (by which goods for use in naval ships or establishments may be required to be treated as exported), any goods for use in a ship or aircraft as merchandise for sale by retail to persons carried therein shall be treated for the purposes of the customs and excise Acts as stores, and any reference in those Acts to the consumption of stores shall, in relation to goods so treated, be construed as referring to the sale thereof as aforesaid.
(5) A person who deals in or sells tobacco products in the course of a trade or business carried on by him shall be deemed for the purposes of this Act to be carrying on an excise licence trade (and to be a revenue trader) notwithstanding that no excise licence is required for carrying on that trade or business.
