2. Interpretation.

(1) In these Regulations—

“claim” means a claim referred to in Regulation 3;

“claimant” means the competent authority of a Member State which makes a request for assistance concerning a claim;

“Council Directive” means Council Directive 2008/55/EC of 26 May 2008^*;

^*OJ No. L. 336, 27.12.1977, p.15.

“excise duties” means any excise duty in a Member State on—

(a) manufactured tobacco,

(b) alcohol and alcoholic beverages, or

(c) mineral oils;

“export duties” means—

(a) customs duties and charges having equivalent effect on exports, and

(b) export charges laid down within the framework of—

(i) the common agricultural policy, or

(ii) specific arrangements applicable to certain goods resulting from the processing of agricultural products,

which are imposed by, or apply within, a Member State;

“import duties” means—

(a) customs duties and charges having equivalent effect on imports, and

(b) import charges laid down within the framework of—

(i) the common agricultural policy, or

(ii) specific arrangements applicable to certain goods resulting from the processing of agricultural products,

which are imposed by, or apply within, a Member State;

“Member State” means a Member State of the European Communities other than the State;

“taxes on income and capital” means those taxes set out in Article 1(3) of Council Directive 77/799/EEC of 19 December 1977^* (as last amended by Council Directive 2006/98/EC of 20 November 2006^†) read in conjunction with Article 1(4) of that Directive which are imposed by, or apply within, a Member State;

^* OJ No. L363, 20.12.2006, p.129.

^† OJ No. L 347, 11.12.2006, p. 1.

“taxes on insurance premiums” means those taxes set out in Article 3(6) of the Council Directive, read in conjunction with the final paragraph of Article 2 of the Council Directive which are imposed by, or apply within, a Member State;

“value-added tax”, in relation to a Member State, means the tax referred to in Council Directive 2006/112/EC of 28 November 2006⁴.

(2) A word or expression that is used in these Regulations and that is also used in the Council Directive has, unless the contrary intention appears, the same meaning in these Regulations as it has in the Council Directive.

(3) A word or expression that is used in these Regulations and that is also used in the Tax Acts has, subject to paragraph (2) and unless the contrary intention appears, the same meaning in these Regulations as it has in the Tax Acts.