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The Taxation Cross-border Trade (Special Procedures Supplementary and General Provision etc.) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1439
- Regulation 2
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InterpretationU.K.
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2. In these Regulations—
“the Act” means the Taxation (Cross-border Trade) Act 2018;
“the special procedures regulations” means the Customs (Special Procedures and Outward Processing) (EU Exit) Regulations 2018 M1;
[F1“agricultural policy measure” has the same meaning as in regulation 2 of the special procedures regulations];
“holder of the procedure” means—
(a)
the person in whose name, or on whose behalf, goods have been declared for—
(b)
the person to whom rights and obligations in relation to goods declared for such a procedure have been transferred under regulation 42 of the special procedures regulations;
“non-tariff trade policy measure” means a provision made by or under any enactment relating to government policy in respect of international trade in goods, other than provisions relating to the amount of import duty;
“processed goods” means goods which have been released to an inward processing procedure and processed in accordance with that procedure;
[F2“the temporary admission document” has the same meaning as in regulation 2 of the special procedures regulations].
Textual Amendments
F1Words in reg. 2 substituted (8.6.2022) by The Customs (Amendments and Miscellaneous Provisions) Regulations 2022 (S.I. 2022/615), regs. 1, 5(2)(a)
F2Words in reg. 2 substituted (8.6.2022) by The Customs (Amendments and Miscellaneous Provisions) Regulations 2022 (S.I. 2022/615), regs. 1, 5(2)(b)
Modifications etc. (not altering text)
C1Regs. 1-4 applied (with modifications) (31.12.2020) by The Customs (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1605), regs. 1(1), 36; S.I. 2020/1643, reg. 2, Sch.
Commencement Information
I1Reg. 2 in force at 16.12.2020, see reg. 1(3)(b)
Marginal Citations
M1S.I. 2018/1249, amended by S.I. 2019/486 and 2019/1215; there are other amending instruments, but none is relevant.
M2The meaning of “an inward processing procedure” is given in paragraphs 8, 9 and 11 of Schedule 2 to the Act.
M3The meaning of “a temporary admission procedure” is given in paragraph 15 of Schedule 2 to the Act.
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