F3 In this Act—

• “authorised officer” includes—

  1. a

     any officer of the Ministry and any member of the Royal Ulster Constabulary engaged in carrying out any function relating to any transferred excise duty; or

  2. b

     any other person appointed or authorised by the Ministry to discharge any such function;

• Definition rep. by 1985 NI 11

• “the Ministry” has the meaning assigned to it by section 1(1);

• “trade” includes “business”;

• “transferred excise duties” and “transferred excise licences” have the meanings assigned to them by section 1(2).