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SPIR3030 - Law, Policy and Application - Interpretation of terms (f-p)

'the Management Act' means the Customs and Excise Management Act 1979 - ALDA s4(1);

'plant' means the vessels used for the manufacture, rectifying or compounding of spirits, or for the storage or processing of materials for the manufacture, rectifying or compounding of spirits or for the storage of spirits after their manufacture, rectifying or compounding - TSR, Regn 3;

'process' includes an operation carried on in order tomanufacture spirits, and an operation on spirits after their manufacture - TSR,Regn 3;

'proper', in relation to the person by, with or to whom, or the place at which, anything is to be done, means the person or place appointed or authorised in that behalf by the Commissioners - CEMA s1(1);

'proprietor', in relation to any goods, includes any owner, importer, exporter, shipper or other person for the time being possessed of or beneficially interested in those goods - CEMA s1(1);