Excise Amendment (Compliance Improvement) Act 2000 (115 of 2000)

Schedule 1   Amendment of the Excise Act 1901

24   At the end of section 15

Add:

(2) However, during that period:

(a) a person who manufactures those goods without holding a manufacturer licence must comply with this Act as if the person held such a licence; and

(b) the premises on which the person manufactures those goods are taken to be a factory.