- Latest available (Revised)
- Original (As made)
This is the original version (as it was originally made).
2.—(1) In these Regulations—
“the Act” means the Taxation (Cross-border Trade) Act 2018;
“application for reconsideration” means an application for reconsideration of an original decision (see chapter 2 of Part 2 of these Regulations);
“the Dumping and Subsidisation Regulations” means the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019(1);
“importer” of goods means a person liable to pay import duty in respect of the goods;
“interested party” has the meaning given by—
regulation 2 of the Dumping and Subsidisation Regulations in relation to an investigation or a review conducted under those Regulations;
regulation 2 of the Safeguards Regulations in relation to an investigation or a review conducted under those Regulations;
“original decision” has the meaning given by regulation 9(1);
“overseas exporter” has the meaning given by—
paragraph 32(1) of Schedule 4 in relation to an investigation or a review conducted under the Dumping and Subsidisation Regulations;
regulation 2 of the Safeguards Regulations in relation to an investigation or a review conducted under those Regulations;
“reconsidered decision” has the meaning given by regulation 14(2);
“the Safeguards Regulations” means the Trade Remedies (Increase in Imports Causing Serious Injury to UK Producers) (EU Exit) Regulations 2019(2);
“working day” means any day except a Saturday or Sunday, Christmas Day, Good Friday or a bank holiday under section 1 of the Banking and Financial Dealings Act 1971(3).
(2) Except as otherwise stated, a reference in these Regulations to a Schedule is a reference to a Schedule to the Act.
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: