# The Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 3) Regulations 2019, Regulation 11: Interpretation

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

In regulation 3(1)—
(a) after the definition of “fallback report of receipt”, regard as inserted—
““import duty regulations” means the Customs (Import Duty) (EU Exit) Regulations 2018;”; and
(b) after the definition of “TPDA 1979” regard as inserted—
““transitional arrival location” means the place where excise goods are when the notification referred to in paragraph 11(1) of Schedule 1 to the Taxation (Cross-border Trade) Act 2018 is treated as having been given under regulation 4(3B) of the import duty regulations.”

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Source: https://www.legislation.gov.uk/uksi/2019/474/regulation/11 (the official version)
Page: https://openlegislation.uk/excise-duties-miscellaneous-amendments-eu-exit-no-3-regulations-2019/regulation-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

