SolvedSection 17 | Interpretation.
From legislation.gov.uk
(1)Subject to the following provisions of this section, expressions used in this Chapter and in the Management Act have the same meanings in this Chapter as in that Act.
“appeal tribunal” shall be construed in accordance with section 7(3) above;
“conduct” includes any act, omission or statement;
“contravention” includes a failure to comply, and cognate expressions shall be construed accordingly;
“HMRC” means Her Majesty’s Revenue and Customs;
“the Management Act” means the Customs and Excise Management Act 1979;
“relevant duty” means any customs duty or agricultural levy of the European Union or any duty of excise; and
“subordinate legislation” has the same meaning as in the Interpretation Act 1978.
(3)For the purposes of this Chapter a contravention consisting in a failure to do something at or before a particular time shall be taken to continue after that time until the thing is done, and references in this Chapter to the remedying of such a contravention shall be construed accordingly.
(4)References in this Chapter to a duty of excise do not include references to vehicle excise duty.F5