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.
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