Regulation 2 Interpretation
United Kingdom
In these Regulations—
“the Act” means the Customs and Excise Management Act 1979 F1;
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“the 1994 Act” means the Finance Act 1994 F3;
F4“the 2018 Act” means the Taxation (Cross-border Trade) Act 2018;
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F6“Customs” means Her Majesty’s Revenue and Customs, the Secretary of State by whom customs functions are exercisable or the Director of Border Revenue;
F7“designation order” has the meaning given by section 100A(5) of the Act.
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Annotations
Textual amendments
- F1
- F2
Words in reg. 2 omitted (2.4.2015) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2015 (S.I. 2015/636), regs. 1, 3
- F3
- F4
Words in reg. 2 inserted (31.12.2020) by The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 3(b); S.I. 2020/1643, reg. 2, Sch.
- F5
Words in reg. 2 omitted (31.12.2020) by virtue of The Customs (Contravention of a Relevant Rule) (Amendment) (EU Exit) Regulations 2018 (S.I. 2018/1260), regs. 1(2), 3(a); S.I. 2020/1643, reg. 2, Sch.
- F6
Words in reg. 2 substituted (24.12.2009) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2009 (S.I. 2009/3164), regs. 1, 3(a)
- F7
Words in reg. 2 inserted (8.11.2021) by The Free Zones (Customs, Excise and Value Added Tax) Regulations 2021 (S.I. 2021/1156), regs. 1, 6(2)
- F8
Words in reg. 2 revoked (24.12.2009) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2009 (S.I. 2009/3164), regs. 1, 3(c)
- F9
Words in reg. 2 revoked (24.12.2009) by The Customs (Contravention of a Relevant Rule) (Amendment) Regulations 2009 (S.I. 2009/3164), regs. 1, 3(d)
Notes on the whole SI
Textual amendments
- F1