Finance (No. 2) Act, 1992
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Legislation Directory Entry
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Chapter III Miscellaneous |
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Interpretation (Chapter III ). |
24.—In this Chapter— |
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“the Commissioners” means the Revenue Commissioners; |
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“excisable products” has the meaning assigned to it by section 104 of the Finance Act, 1992 ; |
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“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. |