# The Customs Traders (Accounts and Records) Regulations 1995, Paragraph 1: Notes of interpretation

Extent: E+W+S+N.I.

In paragraphs 1 to 15 above an item described therein includes anything in any form that it may take when the information, to which the item relates, is received, or, as the case may be, when that information is dealt with for the purpose of preparing, maintaining or issuing an item, and which it may take subsequently whilst it is being preserved by the customs trader who received it or, as the case may be, prepared, maintained or issued it.

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Source: https://www.legislation.gov.uk/uksi/1995/1203/schedule/1/paragraph/1n2 (the official version)
Page: https://openlegislation.uk/customs-traders-accounts-and-records-regulations-1995/schedule-1/paragraph-1n2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.