Customs and Excise (Mutual Assistance) Act, 2001

Interpretation.

1.—(1) In this Act—

“the Agreement” means the Agreement on provisional application between certain Member States of the European Union of the Convention drawn up on the basis of Article K.3 of the Treaty on European Union on the use of information technology for customs purposes done at Brussels on the 26th day of July, 1995;

“the CIS Convention” means the Convention, drawn up on the basis of Article K.3 of the Treaty on European Union, on the use of information technology for customs purposes, done at Brussels on the 26th day of July, 1995, as amended by the 1999 Protocol;

“Customs Information System” has the same meaning as it has in the CIS Convention;

“the Customs Co-operation Convention” means the Convention, drawn up on the basis of Article K.3 of the Treaty on European Union, on mutual assistance and co-operation between customs administrations, done at Brussels on the 18th day of December, 1997;

“the Minister” means the Minister for Finance;

“the 1996 Protocol” means the Protocol, drawn up on the basis of Article K.3 of the Treaty on European Union, on the interpretation, by way of preliminary rulings, by the Court of Justice of the European Communities of the CIS Convention, done at Brussels on the 29th day of November, 1996;

“the 1999 Protocol” means the Protocol, drawn up on the basis of Article K.3 of the Treaty on European Union, on the scope of the laundering of proceeds in the Convention on the use of information technology for customs purposes and the inclusion of the registration number of the means of transport in the Convention, done at Brussels on the 12th day of March, 1999.

(2) In this Act—

(a) a reference to a section or a Schedule is a reference to a section of or Schedule to this Act unless it is indicated that reference to some other enactment is intended;

(b) a reference to a subsection or paragraph is a reference to a subsection or paragraph of the provision in which the reference occurs, unless it is indicated that reference to some other provision is intended; and

(c) a reference to any enactment shall be construed as a reference to that enactment as amended, adapted or extended by or under any enactment including this Act.