Any expression used in this Act and in any Act included in the Customs and Excise Acts 1979 has the same meaning in this Act as in that Act.

The enactments specified in Schedule 1 to this Act shall be amended in accordance with the provisions of that Schedule.

The enactments specified in Schedule 2 to this Act are hereby repealed to the extent specified in the third column of that Schedule.

If at the commencement of this Act an order under section 9 of the M1Finance Act 1961 is in force, the order shall have effect as if made under this Act.