78Interpretation

78  Interpretation

 (1) In this Part, unless the contrary intention appears:

excise‑equivalent warehouse licence means a warehouse licence that authorises the warehousing of excise‑equivalent goods, but does not include a warehouse licence that:

 (a) covers an outwards duty free shop (as defined in subsection 96A(1)); or

 (b) covers an inwards duty free shop (as defined in subsection 96B(1)); or

 (c) authorises the storage of goods (other than fuel) to be supplied to aircraft or ships as aircraft’s stores or ship’s stores.

An expression used in paragraph (c) of this definition that is defined in section 130C has the same meaning when used in that paragraph as it has in Part VII.

warehouse, in relation to a warehouse licence, means a warehouse covered by the licence.

warehouse licence means a licence granted under section 79 and includes such a licence that has been renewed under section 84.

warehouse licence application charge means the warehouse licence application charge imposed by the Customs Licensing Charges Act 1997 and payable as set out in section 80.

warehouse licence charge means the warehouse licence charge imposed by the Customs Licensing Charges Act 1997 and payable as set out in section 85.

warehouse licence variation charge means the warehouse licence variation charge imposed by the Customs Licensing Charges Act 1997 and payable as set out in section 81B of this Act.

 (3) For the purposes of this Part, a person is taken to participate in the management or control of a warehouse if:

 (a) the person has authority:

 (i) to direct the operations, or an important or substantial part of the operations, of the warehouse; or

 (ii) to direct activities in the warehouse; or

 (iii) to remove goods from the warehouse; or

 (b) the person has authority to direct a person who has authority referred to in paragraph (a) in the exercise of that authority.