F1For the purposes of this Regulation—

1. (a)

   the definitions set out in Regulation (EU) 2018/858 of the European Parliament and of the Council, in Regulation (EC) No 595/2009 of the European Parliament and of the Council F2(as those Regulations have effect in domestic law or, as the case may be, as those Regulations have effect in EU law as amended from time to time and by virtue of the Northern Ireland Protocol) and in Regulation (EU) 2019/1242 of the European Parliament and of the Council apply;

2. (b)

   “regulations” means regulations made in accordance with Article 11A.

3. (c)

   F3“the Northern Ireland Protocol” means the Protocol on Ireland/Northern Ireland in the EU withdrawal agreement.