(1)In this Act—
" heavy oil " has the meaning given by section 1(4) above ;
" hydrocarbon oil " has the meaning given by section 1(2) above;
" light oil " has the meaning given by section 1(3) above;
" the Management Act" means the [1979 c. 2.] Customs and Excise Management Act 1979;
" petrol substitute " shall be construed in accordance with section 4(1) and (2) above ;
" power methylated spirits" has the meaning given by section 4(3) above;
" the prescribed sum ", in relation to the penalty provided for an offence, means—
if the offence was committed in England, Wales or Northern Ireland, the prescribed sum within the meaning of section 28 of the [1977 c. 45.] Criminal Law Act 1977 (£1,000 or other sum substituted by order under section 61(1) of that Act);
if the offence was committed in Scotland, the prescribed sum within the meaning of section 289B of the [1975 c. 21.] Criminal Procedure (Scotland) Act 1975 (£1,000 or other sum substituted by order under section 289D(1) of that Act);
" rebate " means rebate of duty under section 11 or 14 above, and " rebated " has a corresponding meaning ;
" refinery " means any premises approved by the Commissioners for the treatment of hydrocarbon oil;
" road fuel gas " has the meaning given by section 5 above ; and
" road vehicle " means a vehicle constructed or adapted for use on roads, but does not include any vehicle of a kind specified in Schedule 1 to this Act.
(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 in 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—
| " the Commissioners " |
| " container " |
| " the Customs and Excise Acts 1979 " |
| " excise warehouse " |
| " goods " |
| " hovercraft " |
| " occupier " |
| " officer " and " proper " in relation to an officer |
| " port " |
| " ship " |
| " shipment " |
| " stores " |
| " warehouse " |
| " methylated spirits " |
| " spirits ". |