Excise Act 1901

PART XV - REGULATIONS AND BY-LAWS  

SECTION 163A   INTERPRETATION  

163A(1)    

In this Part, unless the contrary intention appears:

"by-law"

"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.

163A(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.

163A(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.