Regulation 2 Interpretation
United Kingdom
In these Regulations -
“Community Regulation” means European Parliament and Council Regulation (EC) No 1889/2005 on controls of cash entering or leaving the Community M1
“The Commissioners” means the Commissioners for Her Majesty's Revenue and Customs.
F1“tribunal” means the First-tier Tribunal or, where determined by or under Tribunal Procedure Rules, the Upper Tribunal.
Annotations
Textual amendments
- F1
Words in reg. 2 inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 161
Marginal citations
- M1
O.J. L309 p.9, 25.11.2005.