Article 2 DefinitionsF1
United Kingdom
For the purposes of this Regulation, ‘business premises’ shall mean building(s) together with the land occupied by an operator at each single location.
F2“Special Customs procedures” means special Customs procedures within the meaning of section 3 of, and Schedule 2 to, the Taxation (Cross-border Trade) Act 2018 and “a special Customs procedure” is to be construed accordingly.
Annotations
Textual amendments
- F1
Regulation revoked (N.I.) (29.6.2026) by The Controlled Drugs (Drug Precursors) (Amendment and Revocation) Regulations 2026 (S.I. 2026/607), reg. 1(1), Sch.
- F2
Words in Art. 2 inserted (31.12.2020) by The Law Enforcement and Security (Amendment) (EU Exit) Regulations 2019 (S.I. 2019/742), regs. 1, 15(2); 2020 c. 1, Sch. 5 para. 1(1)