F1PART XVI(A)FISCAL AND OTHER WAREHOUSING REGIMES

Annotations:
Amendments (Textual)

Interpretation of Part XVI(A)145A

1

In this Part unless the context otherwise requires—

  • “eligible goods” has the meaning given by section 18B(6);

  • “fiscal warehouse” includes all fiscal warehouses kept by the same fiscal warehousekeeper;

  • “material time” has the meaning given by section 18F(1) in the case of a fiscal warehousing regime and section 18(6) in the case of a warehousing regime;

  • “regulation” or “regulations” refers to the relevant regulation or regulations of these Regulations; and,

  • “section” or “sections” refers to the relevant section or sections of the Act.

2

For the purposes of this Part, where a fiscal warehousekeeper keeps one or more fiscal warehouses there shall be associated with him a single fiscal warehousing regime; and “relevant fiscal warehousekeeper”, “relevant fiscal warehouse”, “relevant fiscal warehousing regime”, “his fiscal warehouse”, “his fiscal warehousing regime” and similar expressions shall be construed in this light.