Section 2: Interpretation.

In this Act, unless the context otherwise requires-
"distributor" means a person who, in accordance with a written contract with an importer, carries on in Nigeria a business of selling motor spirit belonging to that importer or purchased from that importer;
"dutiable motor spirit" means motor spirit in respect of which customs duties of import are chargeable under the Customs, Excise Tariff, etc. (Consolidation) Act;
''financial year" means a period of twelve months commencing on the 1st day of January in any year;
"import" means to bring or cause to be brought into Nigeria;
"importer" means a person who carries on in Nigeria a business of importing motor spirit;
"prescribed authority" means the Nigerian Customs Service; and shall include the officer or authority thereafter appointed by the President;
"quarter" means a quarter of a financial year;
"registered distributor" means a person registered in accordance with subsection (2) of section 3 of this Act;
"registered importer" means a person registered in accordance with subsection (1) of section 3 of this Act.