(1) Part 2 of the Finance Act 2001 is amended -

(a) by substituting the following for section 96:

"Interpretation (Part 2).

96.

(1) In this Part -

'accompanying administrative document' means the document provided for by Commission Regulation (EEC) No. 2719/92 [OJ No. L276 of 19 September 1992, p.1] of 11 September 1992;

'Appeal Commissioners' has the meaning assigned to it by section 850 of the Taxes Consolidation Act, 1997;

'authorised warehousekeeper' means, as the case requires, either -

(a) a person in the State authorised by the Commissioners, in accordance with section 109, to produce, process, or hold excisable products in a tax warehouse, or to dispatch and receive consignments of excisable products to and from a tax warehouse, in the course of business, under a suspension arrangement, or

(b) a person in another Member State, authorised by the competent authorities of that Member State to dispatch and receive consignments of excisable products to and from a tax warehouse, in the course of business, under a suspension arrangement;

'Commissioners' means the Revenue Commissioners;

'Directive' means Council Directive No. 2008/118/EC [OJ No. L9 of 14 January 2009, p.12] of 16 December 2008;