- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
3. In regulation 2—
(a)for the definition of “Customs” substitute—
““Customs” means Her Majesty’s Revenue and Customs, the Secretary of State by whom customs functions are exercisable or the Director of Border Revenue;”;
(b)after the definition of “Customs” insert—
“functions exercised under these Regulations by the Secretary of State by whom customs functions are exercisable are general customs functions in accordance with the Borders, Citizenship and Immigration Act 2009(1) and those exercised by the Director of Border Revenue are customs revenue functions in accordance with the same Act;”;
(c)delete the definition of “Customs authority of the United Kingdom” and delete the words—
“for the purpose of the Code and the Implementing Regulation customs authority of the United Kingdom is one of the “customs authorities” defined in Article 4(3) with responsibility for inter alia applying customs rules within the territory of the United Kingdom;”;
(d)delete the definition of “the Transit Regulations”.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Explanatory Memorandum sets out a brief statement of the purpose of a Statutory Instrument and provides information about its policy objective and policy implications. They aim to make the Statutory Instrument accessible to readers who are not legally qualified and accompany any Statutory Instrument or Draft Statutory Instrument laid before Parliament from June 2004 onwards.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: