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.