(1)In this Act—
“hand-rolling tobacco” has the meaning given by section 1(2) above; and
“tobacco products” has the meaning given by section 1(1) above.
(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—
Customs and Excise Management Act 1979
“the Commissioners”
[F1“the customs and excise Acts”]
“the Customs and Excise Acts 1979”
“goods”
“importer”
“shipped”
“stores”.
Textual Amendments
F1Words in s. 10(3) inserted (24.2.2022) by Finance Act 2022 (c. 3), s. 93(4)