Regulation 2 Interpretation

In these Regulations—

“CEMA 1979” means the Customs and Excise Management Act 1979^f1;
“Delegated Regulation” means Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code^f2;
“EU Customs Code” means—
1. (a)
  
  the UCC,
2. (b)
  
  the Delegated Regulation, and
3. (c)
  
  Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code^f3;
“TCTA 2018” means the Taxation (Cross-border Trade) Act 2018^f4;
“UCC” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code^f5; and
“vehicle” includes a ship, an aircraft and a railway vehicle.

Annotations

f1: 1979 c. 2. Relevant amending enactments are the Isle of Man Act 1979 (c. 58), section 13 and Schedule 1; Finance Act 1981 (c. 35), s10(2) and (4) and Part 1 of Schedule 7; Finance (No. 2) Act 1987 (c. 51), section 103(3); Finance (No. 2) Act 1992 (c. 48), section 5; and Finance Act 2000 (c. 17), section 27. Relevant amending instruments are S.I. 1991/2724, 1992/2095, SI 1992/3095, S.I. 2010/593, and S.I. 2011/1043.
f2: EUR 2015/2446, as prospectively amended by S.I. 2019/715 and S.I. 2019/1219. Both S.I. 2019/715 and S.I. 2019/1219 are amended prior to their coming into force by S.I. 2020/1379.
f3: EUR 2015/2447, as prospectively amended by S.I. 2019/715. S.I. 2019/715 is amended prior to its coming into force by S.I. 2020/1379.
f4: 2018 c. 22.
f5: EUR 2013/952, as prospectively amended by S.I. 2019/715 and S.I. 2019/1219. Both S.I. 2019/715 and S.I. 2019/1219 are amended prior to their coming into force by S.I. 2020/1379.