Section 103 (as amended by Regulation 7(a) of the European Communities (Customs and Excise) Regulations, 1992 (S.I. No. 394 of 1992)) of the Finance Act, 1992, is hereby amended in subsection (1) by the substitution of the following definition for the definition of "Community":

"'Community' means the territory of the Community as defined by the Treaty establishing the European Economic Community and, in particular, Article 227 thereof except for the following national territories:

(a) in the case of Germany, the Island of Heligoland and the territory of Büsingen,

(b) in the case of Italy, Livigno, Campione d'Italia and the Italian waters of Lake Lugano,

(c) in the case of the United Kingdom, the Channel Islands,

(d) in the case of Greece, Mount Athos,

(e) in the case of Spain, the Canary Islands, Ceuta and Melilla,

(f) in the case of France, the overseas Departments of the Republic, and

(g) in the case of Finland, the Åland Islands;".