Regulation 2 Interpretation

In these Regulations—

• “approved person” means a person to whom written approval is provided in accordance with regulation 6(4);

• “CEMA 1979” means the Customs and Excise Management Act 1979^f1;

• “notice” means a notice in writing;

• “prescribed” means prescribed by the Commissioners in a published notice, as revised or replaced from time to time and “prescribe” is construed accordingly;

• “review and appeal provisions” means the provisions in respect of the review of, or an appeal against, a decision set out in sections 15C (review by HMRC) and 16 (appeals to a tribunal) of the Finance Act 1994^f2 and “review” and “appeal” in regulation 8(2) are to be construed as though those provisions have been engaged;

• “TPDA 1979” means the Tobacco Products Duty Act 1979.