In this Chapter and in Schedule 1 -

"accounting period" means a period of 1 calendar month or such other period as the Commissioners may prescribe for the purposes of payment and returns under section 61;

"Commissioners" means the Revenue Commissioners;

"electronic cigarette" means a product that can be used for the consumption of e-liquid product vapour via a mouthpiece, or any component of that product, including a cartridge, a tank and the product without cartridge or tank, whether or not it is disposable, or refillable by means of a refill container or a tank, or rechargeable with single use cartridges;

"e-liquid product" means liquid for e-liquid inhalation products except where such liquid is used exclusively as a nicotine replacement;