C1PART 1Introductory provisions
Annotations:
Modifications etc. (not altering text)
C1Interpretation etc.I1I2C12
1
Parts 2 and 3 of these Regulations are to be read as if they were contained in Part 1 of the Act.
2
In these Regulations “the Act” means the Taxation (Cross-border Trade) Act 2018.
Pt. 1 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 35; S.I. 2020/1643, reg. 2, Sch.