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CEMA 1979

CEMA 1979 is amended in accordance with paragraphs 22 to 27.

(1)     Section 1(1) (interpretation:defined terms) is amended as follows.

(2)     In the definition of “the Customs and Excise Acts 1979”, omit “the Alcoholic Liquor Duties Act 1979,”.

(3)     In the definition of “excise warehouse”, omit “, and, except in that section, also includes a distiller's warehouse”.

(4)     In the definition of “warehouse”—

(1)     Section 112 (power of entry upon premises, etc of revenue traders) is amended as follows.

(2)     In subsection (3), for the words from “distiller” to “occupier” substitute “a person who produces alcoholic products or an occupier”.

(3)     In subsection (6), for “a distiller” substitute “a person who produces alcoholic products”.

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