Citation, commencement and interpretation
This section has no associated Explanatory Memorandum
1.—(1) These Regulations may be cited as the Customs (Crown Dependencies Customs Union) (EU Exit) Regulations 2019.
(2) These Regulations come into force on such day as the Treasury may appoint.
(3) In these Regulations—
“the Act” means the Taxation (Cross-border Trade) Act 2018;
“established” in a particular place means—
(a)
in the case of an individual, where the individual is resident in that place; or
(b)
in any other case, where the person has—
(i)
a registered office in that place, or
(ii)
a permanent place in that place from which the person carries out activities for which the person is constituted to perform;
“Guernsey” means the Bailiwick of Guernsey;
“Jersey” means the Bailiwick of Jersey.