Customs and Excise Act 1996

76A Interpretation

• In this section and in sections 76B to 76G, unless the context otherwise requires,—

  2010 Excise and Excise-equivalent Duties Document means the document certified under section 76B(1)

  Excise and Excise-equivalent Duties Table—

  • (a) means the table of excise and excise-equivalent duties as set out in the 2010 Excise and Excise-equivalent Duties Document; but

  • (b) if, and in so far as, the table specified in paragraph (a) is on or after 1 January 2010 from time to time amended, modified, or revoked and replaced, then despite paragraph (a) means that table as from time to time amended, modified, or revoked and replaced

  Working Excise and Excise-equivalent Duties Document means the document maintained by the chief executive that sets out the excise and excise-equivalent duties.

  Section 76A: inserted, on 8 December 2009, by section 9 of the Customs and Excise Amendment Act 2009 (2009 No 61).