SPIR3040 - Law, Policy and Application - Interpretation of terms (r-w)

바카라 사이트˜revenue trader바카라 사이트™ means:

  1. any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts, or which consists of or includes:
  • the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not duty is chargeable on the goods); or
  • the financing or facilitation of any such transactions or activities whether or not that trade or business is an excise licensed trade; and
  1. any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above), and includes a registered club - CEMA s1(1);

바카라 사이트˜the revenue trade provisions of the customs and excise Acts바카라 사이트™ means:

  • the provisions of the customs and excise Acts relating to the protection, security, collection or management of the revenues derived from the duties of excise on goods produced or manufactured in the United Kingdom;
  • the provisions of the customs and excise Acts relating to any activity or facility for the carrying on or provision of which an excise licence is required바카라 사이트¦ - CEMA s1(1);

바카라 사이트˜spirits바카라 사이트™ means -

(a) spirits of any description, and

(b) any mixture or compound made with spirits (including, subject to the following provisions of this Schedule, mixtures that also contain other alcoholic products) s6(1) FA 2023

The extraction of spirits absorbed in a wooden cask is treated, for the purposes of this Part, as the production of spirits s6(2) FA 2023

바카라 사이트˜warehouse바카라 사이트™, except in expressions 바카라 사이트˜Queen바카라 사이트™s warehouse바카라 사이트™ and 바카라 사이트˜distiller바카라 사이트™s warehouse바카라 사이트™, means a place of security approved by the Commissioners under subsection (1) or (2) or subsections (1) and (2) ofsection 92 (of CEMA 1979) and, except in that section, also includes a distiller바카라 사이트™s warehouse; and 바카라 사이트˜warehoused바카라 사이트™ and cognate (related) expressions shall, subject to subsection (4) of that section, be construed accordingly - CEMA s1(1);

바카라 사이트˜warehouse vat바카라 사이트™ means a vessel which forms the whole or part of a distiller바카라 사이트™s warehouse - TSR, Regn 3;