Finance Act, 1995

Chapter II

Excise Duties — Powers of Officers, Detention, Seizure and Forfeiture

Definitions (Chapter II).

85.—In this Chapter—

“the Act of 1992” means the Finance Act, 1992 ;

“authorised officer” means an officer of the Commissioners authorised by them to exercise the powers conferred by this Chapter on officers of the Commissioners;

“the Commissioners” means the Revenue Commissioners;

“excisable products” has the meaning assigned to it by section 104 of the Act of 1992;

“officer” means an authorised officer;

“vehicle” means a mechanically propelled vehicle or any other conveyance.