163AInterpretation

163A  Interpretation  (1) In this Part, unless the contrary intention appears: proposed item of an Excise Tariff means:  (a) an item of an Excise Tariff proposed in the Parliament; or  (b) an item of an Excise Tariff as proposed to be altered by an Excise Tariff alteration proposed in the Parliament. proposed section of an Excise Tariff means:  (a) a section in an Excise Tariff proposed in the Parliament; or  (b) a section in an Excise Tariff as proposed to be altered by an Excise Tariff alteration proposed in the Parliament.  (2) Unless the contrary intention appears, a reference in this Part to an item of an Excise Tariff shall be read as including a reference to a sub‑item of such an item, a paragraph of such a sub‑item and a subparagraph of such a paragraph.  (3) Unless the contrary intention appears, a reference in this Part to a section in an Excise Tariff shall be read as including a reference to a subsection of such a section, a paragraph of such a section or subsection, a subparagraph of such a paragraph and a sub‑subparagraph of such a subparagraph.