1. Definitions

(1)     In this Act, unless the context otherwise indicates, any reference to customs and excise or matters relating thereto, shall be deemed to include a reference to-

(a)     surcharge and fuel levy or matters relating thereto;

(b)     air passenger tax or matters relating thereto in so far as those provisions can be applied and subject to the provisions of section 47B;

(c)     environmental levy or matters relating thereto in so far as those provisions can be applied and subject to the provisions of Chapter VA; and

(d)     health promotion levy or matters relating thereto in so far as those provisions can be applied and subject to the provisions of Chapter VB; and-

[Words preceding the definition of “agricultural distiller” substituted by section 15 of Act 14 of 2017 effective on 1 April 2018.]