2. In these Regulations—
“application” means an application required to be made to the Commissioners under regulation 4;
“customer” means, in relation to a third country goods fulfilment business(1), the person referred to in section 48(1)(a) or (b) of the Finance (No. 2) Act 2017;
“notice” means a notice in writing, including electronic;
“notice of approval” means, in relation to an application for approval made under regulation 4(1)(a), a notice given by the Commissioners in accordance with regulation 6(1)(a) or (3)(a);
“specified” means specified in a notice published by the Commissioners for the purposes of these Regulations, and “specify” is construed accordingly.
The meaning of carrying on a third country goods fulfilment business is set out in section 48(1) of the Finance (No. 2) Act 2017.