1 Interpretation

Part I Preliminary

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(1)     In this Act, unless the context otherwise requires—

“aerodrome†means any area of land or water designed, equipped, set apart or commonly used for affording facilities for the landing and departure of aircraft;

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“approved wharf†has the meaning given by [section 20A] below;

“armed forces†means the Royal Navy, the Royal Marines, the regular army and the regular air force, and any reserve or auxiliary force of any of those services which has been called out on permanent service, . . ., or embodied;

[“assigned matter†means any matter in relation to which the Commissioners, or officers of Revenue and Customs, have a power or duty[, except that it does not include any matter relating to a devolved tax within the meaning of the Scotland Act 1998] [or the Government of Wales Act 2006];]

“boarding station†means a boarding station for the time being appointed under section 19 below;

“boundary†means the land boundary of Northern Ireland;

“British ship†means a British ship within the meaning of the [Merchant Shipping Act 1995];

“claimantâ€, in relation to proceedings for the condemnation of any thing as being forfeited, means a person claiming that

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