OpenLegislation

Regulation 2 I1

United Kingdom

Original text. Later amendments are not shown.

In these Regulations:—

  • “the Act” means the Customs and Excise Management Act 1979;

  • “aircraft” includes all balloons, kites, gliders, airships and flying machines;

  • F1“transit accompanying document” has the meaning given in paragraph 2(5) of Schedule 1 to the Customs Transit Procedures (EU Exit) Regulations 2018;

  • F2...

  • “loading pass” means a document relating to goods which a proper officer in his discretion may issue indicating the existence of a F3transit accompanying document relating to those goods and containing such other information as he considers appropriate.

Annotations

Textual amendments

F1

Words in reg. 2 substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(2)(a); S.I. 2020/1643, reg. 2, Sch.

F2

Words in reg. 2 omitted (31.12.2020) by virtue of The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(2)(b); S.I. 2020/1643, reg. 2, Sch.

F3

Words in reg. 2 substituted (31.12.2020) by The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019 (S.I. 2019/486), regs. 1(3), 2(2)(c); S.I. 2020/1643, reg. 2, Sch.

Commencement

I1

Reg. 2 in force at 1.10.1981, see reg. 1