37 Minor definitions
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

37  Minor definitions

(1)     In this Part—

“approved guarantee”, in relation to goods declared for the free-circulation procedure, means any guarantee given in accordance with regulations made under paragraphs 6 and 7 of Schedule 6,

“arrangements” includes an understanding of any kind,

“CEMA 1979” means the Customs and Excise Management Act 1979,

[“the customs and excise Acts” has the meaning it has in CEMA 1979 (see section 1(1) of that Act),]

“directions” means directions in electronic form or otherwise in writing,

“guarantee” includes any indemnity, surety, security and undertaking of any kind,

“HMRC” means Her Majesty's Revenue and Customs,

“HMRC Commissioners” means the Commissioners for Her Majesty's Revenue and Customs,

“HMRC officer” means an officer of Revenue and Customs,

“notice”, except in the expression “public notice”, means a notice in electronic form or otherwise in writing,

[“qualifying Northern Ireland goods” has the meaning it has in

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