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Inland Revenue Act 1880

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This is the original version (as it was originally enacted).

2Interpretation of terms

In this Act each of the following terms shall have the meaning assigned to it by this section, unless it is otherwise expressly provided, or there is something in the subject or context inconsistent therewith:

  • " Person" includes a body of persons, whether corporate or unincorporate.

  • " Malt trader " means and includes a maltster or maker of malt, a dealer in malt, a roaster of malt, a brewer of beer for sale, and a vinegar maker.

  • " Beer" includes ale, porter, spruce beer, and black beer, and any other description of beer.

  • " Brewer " means a brewer of beer.

  • " Sugar " means any saccharine substance, extract, or syrup, and includes any material capable of being used in brewing except malt or corn.

  • " Commissioners " means Commissioners of Inland Revenue.

  • " Collector " means the collector of Inland Revenue for the collection in which the premises of a brewer are situate, and includes a person acting as such collector.

  • " Officer " means officer of Inland Revenue.

  • " Proper officer" means the officer of the division or ride in which the premises of a brewer are situate, and includes a person acting as such officer, and also any officer superior in matters of excise to such officer.

  • " Prescribed " and "approved" mean respectively prescribed or approved by the Commissioners.

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