Regulation 2 Interpretation

In these Regulations—

• “the Act” means the Taxation (Cross-border Trade) Act 2018;

• “the Regulations” means the Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019^f1;

• “additional rate of import duty” has the same meaning as in regulation 45 of the Regulations;

• “import duty” has the same meaning as in section 1 of the Act;

• “particular foreign country or territory” means a country or territory to which regulation 46(7) of the Regulations applies (developing country) or in relation to which the conditions in regulation 44(2) are satisfied (signatories to free trade agreements);

• “tariff rate quota” means a quota for a specified period during which a lower rate of import duty should be applicable to imports of goods within the amount of the quota than is applicable to imports of goods outside the amount of the quota;

• “taxation notice” means the notice made under regulation 47(2) of the Regulations.