The Customs Traders (Accounts and Records) Regulations 1995 No. 1203

SCHEDULE 1 U.K. RECEIVED, PREPARED, MAINTAINED OR ISSUED ITEMS

Notes of interpretation U.K.

2.  In note 1 above “anything” includes—

(a) an item described in Schedule 2 to these Regulations containing the information which is expressly or impliedly described in paragraphs 1 to 15 above or which is obtained for a purpose described in those paragraphs; and

(b) anything which is commonly called or referred to as an account or a report.