Finance Act, 1995
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Chapter II Excise Duties — Powers of Officers, Detention, Seizure and Forfeiture | ||
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Definitions (Chapter II). |
85.—In this Chapter— | |
“the Act of 1992” means the Finance Act, 1992 ; | ||
“authorised officer” means an officer of the Commissioners authorised by them to exercise the powers conferred by this Chapter on officers of the Commissioners; | ||
“the Commissioners” means the Revenue Commissioners; | ||
“excisable products” has the meaning assigned to it by section 104 of the Act of 1992; | ||
“officer” means an authorised officer; | ||
“vehicle” means a mechanically propelled vehicle or any other conveyance. |