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Definitions.
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1.—In this Act—
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“the Act of 1876” means the Customs Consolidation Act, 1876, as amended or adapted by or under any subsequent enactments;
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“enactment” means any enactment being—
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(a) a British statute,
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(b) a Saorstát Éireann statute, or
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(c) an Act of the Oireachtas (whether passed before or after this Act);
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references to exportation shall be construed as including references to the shipment of articles as ship's stores, or to the loading of articles as stores for aircraft;
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“officer of Customs and Excise” includes a member of the Garda Síochána and any person in the public service who is for the time being employed in the prevention of the illegal importation or exportation of goods;
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“statutory instrument” means an instrument for the time being in force being—
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(a) an order made (whether before or after the passing of this Act) in exercise of powers conferred by any enactment, or
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(b) an order made (whether before or after the passing of this Act) or a direction in writing given (whether before or after the passing of this Act) in exercise of powers conferred by an order made in exercise of powers conferred by any enactment.
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