Chapter II of Part II of the Finance Act, 1992, is hereby amended by the insertion of the following section after section 116A (inserted by this Act) -
(a) In this section -
'the Commission Directive' means Commission Directive No. 77/794/EEC of 4 November 1977 [O.J. No. L333 of 24 December 1977, p.ll];
'the Council Directive' means Council Directive No. 76/308/EEC of 15 March 1976 [O.J. No. L73 of 19 March 1976, p.18], as amended by Council Directive No. 79/1071/EEC of 6 December 1979 [O.J. No. L331 of 27 December 1979, p.10] and Council Directive No. 92/12/EEC of 25 February 1992.
(b) A word or expression that is used in this section and is also used in the Council Directive or in the Commission Directive has, unless the contrary intention appears, the meaning in this section that it has in the Council Directive or the Commission Directive, as the case may be.
(2) The amount of excise duty specified in any request duly made pursuant to the Council Directive by an authori
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