1. These Regulations may be cited as the Customs Warehousing (Victualling) Regulations 1991 and shall come into force on 1st January 1992.
2. In these Regulations–
“the Act” means the Customs and Excise Management Act 1979;
“the Commission Regulation” means Commission Regulation (EEC) No. 3665/87(1);
“computer” has the same meaning as, by virtue of section 10 of the Civil Evidence Act 1968(2), it has in Part I of that Act;
“occupier” means the person who has given security to the Crown in respect of a victualling warehouse;
“package” includes any bundle and any box, cask or other receptacle whatsoever;
“proprietor” means the proprietor of goods in a victualling warehouse;
“victualling warehouse” means a place of security approved by the Commissioners under section 92(2) of the Act(3).
3. These Regulations shall apply to all victualling warehouses and to all goods warehoused therein.
OJ No. L351, 14.12.87, p. 1. This Regulation has been amended by Commission Regulation (EEC) No. 3494/88 (OJ No. L306, 11.11.88, p. 24), Commission Regulation (EEC) No. 3993/88 (OJ No. L354, 22.12.88, p. 22), Commission Regulation (EEC) No. 3947/89 (OJ No. L379, 28.12.89, p. 29), Commission Regulation (EEC) No. 354/90 (OJ No. L38, 10.2.90, p. 34), Commission Regulation (EEC) No. 1615/90 (OJ No. L152, 16.6.90, p. 33), and Commission Regulation (EEC) No. 189/91 (OJ No. L20, 26.1.91, p. 28).
Section 92(2) was amended by the Finance Act 1988 (c. 39), section 9(1) and is further amended by S.I. 1991/2725.