Section 155 | Interpretation

(1)In this Part—

“business” includes any activity of a government department or other public authority, or of a charity, that is carried out for commercial purposes;

“CBAM good”: see section 143;

“the Commissioners” means the Commissioners for His Majesty’s Revenue and Customs;

“the customs and excise Acts” has the meaning given by section 1 of CEMA 1979;

“emissions”: see section 154;

“HMRC” means His Majesty’s Revenue and Customs;

“import”: see section 144;

“import duty” has the meaning given by section 1 of TCTA 2018;

“importer”: see section 146;

“registered person” and “registrable person”: see paragraph 2(10) of Schedule 17;

“tonne of carbon dioxide equivalent” see section 154;

“UCC 2013” means Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code, as it has effect by virtue of section 7A of the European Union (Withdrawal) Act 2018;

“UK Emissions Trading Scheme” has the meaning given in Article 16 of the Greenhouse Gas Emissions Trading Order 2020 (S.I. 2020/1265);

“Union good” has the meaning given by Article 5(23) of UCC 2013;

“working day” means any day other than—

a Saturday or Sunday, or

a day that is a bank holiday in any part of the United Kingdom under the Banking and Financial Dealings Act 1971.

(2)In this Part—

(a)a person imports a CBAM good only if the person is “the importer” of the good (within the meaning of section 146);

(b)references to the production of goods include the manufacture of goods;

(c)references to the processing of goods have the same meaning as in TCTA 2018 (see section 37(4) of that Act).

(3)The Treasury may by regulations make such amendments to this Part as they consider appropriate in consequence of UCC 2013, or any legislation replacing it, being amended or replaced.