163A

Interpretation

In force

(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.

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