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Version status: Repealed | Document consolidation status: Updated to reflect all known changes
Version date: 1 October 2001 - onwards
  Version 3 of 3    

103. Interpretation (Chapter II).

Repealed from 1 October 2001

(1) In this Chapter -

"authorised warehousekeeper" means a person authorised by the Revenue Commissioners to produce, process, hold, receive or dispatch in the course of his business, excisable products as defined in section 104 under a duty-suspension arrangement;

"Commissioners" means the Revenue Commissioners;

"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 care of Germany, the Island of Heligoland and the territory of Busingen, (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, and (f) in the case of France, the overseas Departments of the Republic;

"the Directive" means Council Directiv

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