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The Excise Warehousing (Etc.) Regulations 1988
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- 1988 No. 809
- PART I
- Interpretation
- Regulation 2
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Interpretation
2. In these Regulations, unless the context otherwise requires—
“duty” means excise duty;
“occupier” means the occupier of an excise warehouse, and in the case of a distiller’s warehouse means the distiller;
“package” includes any bundle, case, carton, cask, or other container whatsoever;
“proprietor” means the proprietor of goods in an excise warehouse or of goods which have been in, or are to be deposited in, or are treated as being in, an excise warehouse, and “proprietorship” shall be construed accordingly;
“warehoused” means warehoused or rewarehoused in an excise warehouse, and “warehousing” and “rewarehousing” shall be construed accordingly.
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