Chapter 1 of Part 2 of the Finance Act 2001 is amended -

(a) in section 96(1) by deleting the definitions of "accompanying administrative document", "free warehouse" and "free zone",

(b) in section 96(1) by substituting the following for the definition of "tax representative":

"'tax representative' means a person approved by the Commissioners under section 109U for the purposes of that section;",

(c) in section 96(1) by inserting the following definition:

"'transaction' means any action giving rise to a liability to, or a relief from, any duty of excise;",

(d) in section 96(1) by substituting the following for the definition of "vehicle":

"'vehicle' means a mechanically propelled vehicle or any other conveyance and includes -

(a) any craft or aircraft, and

(b) any container, trailer, tank or any other thing, which -

(i) is or may be used for the storage of goods in the course of carriage, and

(ii) is designed or constructed to be placed on, in or attached to any such vehicle or other conveyance;",

(e) by substituting the following for section 97: