Finance Act 2005
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Amendment of section 73 (interpretation) of Finance Act 2003. |
61.— Section 73 of the Finance Act 2003 is amended in subsection (1)— | |
(a) by inserting the following definition after the definition of “Commissioners”: | ||
“ ‘counterfeit goods’ has the same meaning that it has in Article 2 of Council Regulation (EC) No. 1383/2003 of 22 July 20031 ;”, | ||
(b) by inserting the following definition after the definition of “Directive”: | ||
“ ‘illicit alcohol product’ means any alcohol product— | ||
(a) which has been produced or processed in the State otherwise than in a tax warehouse, except where section 77(f), or subsection (2) or (3) of section 109 of the Finance Act 2001 applies, or | ||
(b) which is counterfeit goods;”, | ||
(c) by substituting the following for the definition of “prohibited goods”: | ||
“ ‘prohibited goods’ means any machinery, apparatus, equipment, vessel, materials, substance or other thing which is being used, or was used, or is intended to be used, either in the production or processing of any illicit alcohol product or in the removal from any alcohol product of any denaturant;”. | ||