51茶馆

Throughout section DFS3000 the following meanings apply -

鈥渢he Commissioners鈥� means the Commissioners of Customs and Excise - CEMA s1(1);

鈥渄enatured alcohol鈥� means an alcoholic product which has been mixed with a substance, and in a manner, specified by or under regulations made under Finance (No.2) Act 2023, section 92

鈥渄uty free spirits鈥� spirits which the Commissioners have allowed to be removed duty free, under strict conditions, from a tax warehouse without being transferred to another tax warehouse;

鈥渆xcise warehouse鈥� means a place of security approved by the Commissioners under subsection (1) (whether or not it is also approved under subsection(2)) of section 92 of this Act, and, except in that section, also includes a distiller鈥檚 warehouse - CEMA s1(1);

鈥渕edicinal product鈥� for DFS purposes means -

(a) Any substance or combination of substances presented as having properties for treating or preventing disease in human beings; or

(b) Any substance or combination of substances which may be used in or administered to human beings either with a view to restoring, correcting or modifying physiological functions by exerting a pharmacological, immunological or metabolic action, or to making a medical diagnosis

鈥減rocess鈥� includes an operation carried on in order to manufacture spirits, and an operation on spirits after their manufacture - TSR, Regulation 3;

鈥渞ecords鈥� include documents, copies of documents and information stored in a computer or produced from a computer - TSR, Regulation 3;

鈥渞evenue trader鈥� means -

(a) any person carrying on a trade or business subject to any of the revenue trade provisions of the customs and excise Acts, or which consists of or includes -

(i) the buying, selling, importation, exportation, dealing in or handling of any goods of a class or description which is subject to a duty of excise (whether or not chargeable on the goods); or

(ii) the financing or facilitation of any such transactions or activities whether or not that trade or business is an excise licensed trade; and

(b) any person who is a wholesaler or an occupier of an excise warehouse (so far as not included in paragraph (a) above), and includes a registered club - CEMA s1(1);

鈥渟pirits鈥� means, subject to subsections 听s76 and 78 of 听'spirits'听means -

(a) spirits of any description, and

(b)听 any mixture or compound made with spirits (including, subject to the following provisions of this Schedule, mixtures that also contain other alcoholic products) s6(1)听Finance (No2.) Act 2023

The extraction of spirits absorbed in a wooden cask is treated, for the purposes of this Part, as the production of spirits s6(2)听Finance (No. 2) Act 2023听

鈥渨arehouse鈥�, except in expressions 鈥淨ueen鈥檚 warehouse鈥� and 鈥渄istiller鈥檚 warehouse鈥�, means a place of security approved by the Commissioners under subsection (1) or (2) or subsections (1) and (2) of section 92 (of CEMA 1979) and, except in that section, also includes a distiller鈥檚 warehouse; and 鈥渨arehoused鈥� and cognate (related) expressions shall, subject to subsection (4) of that section, be construed accordingly - CEMA s1(1).