Finance Act, 1998
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Amendment of section 103 (interpretation (Chapter II)) of Finance Act, 1992 . |
95.—Section 103 (as amended by Regulation 7(a) of the European Communities (Customs and Excise) Regulations, 1992 ( S.I. No. 394 of 1992 )) of the Finance Act, 1992 , is hereby amended in subsection (1) by the substitution of the following definition for the definition of “Community”: | |
“‘Community’ means the territory of the Community as defined by the Treaty establishing the European Economic Community and, in particular, Article 227 thereof except for the following national territories: | ||
(a) in the case of Germany, the Island of Heligoland and the territory of Büsingen, | ||
(b) in the case of Italy, Livigno, Campione d'Italia and the Italian waters of Lake Lugano, | ||
(c) in the case of the United Kingdom, the Channel Islands, | ||
(d) in the case of Greece, Mount Athos, | ||
(e) in the case of Spain, the Canary Islands, Ceuta and Melilla, | ||
(f) in the case of France, the overseas Departments of the Republic, and | ||
(g) in the case of Finland, the Åland Islands;”. |