2. In these Regulations—
“application” means an application under regulation 4;
“customer” means, in relation to [F1an imported goods] fulfilment business M1, 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 writing in electronic form;
“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.
Textual Amendments
F1Words in reg. 2 substituted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments and Transitional Provisions) (EU Exit) Regulations 2019 (S.I. 2019/1214), regs. 1, 7(2); S.I. 2020/1641, reg. 2, Sch.
Marginal Citations
M1The meaning of carrying on a third country goods fulfilment business is set out in section 48 of the Finance (No. 2) Act 2017.