Finance (No. 2) Act, 1992

Chapter III


Interpretation ( Chapter III ).

24.—In this Chapter—

“the Commissioners” means the Revenue Commissioners;

“excisable products” has the meaning assigned to it by section 104 of the Finance Act, 1992 ;

“the Regulations of 1992” means the European Communities (Customs and Excise) Regulations, 1992 ( S.I. No. 394 of 1992 ); “small wine producer” and “wine” have the same meanings, respectively, as they have in Regulation 3 of the Regulations of 1992.