2. In these Regulations—
“the Act” has the meaning given by regulation 1(2),
“VATA 1994” means the Value Added Tax Act 1994(1),
“Chapter 7” means Chapter 7 of Part 15 of the Customs (Import Duty) (EU Exit) Regulations 2018(2).
1994 c. 23.
S.I. 2018/1248.