PART 1 U.K.Introductory provisions

Modifications etc. (not altering text)

C1 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.

Interpretation etc. U.K.

2.—(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.

Commencement Information

I1 Reg. 2 not in force at made date, see reg. 1(2)

I2 Reg. 2 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.