Weekly roundup of HMRC import, export and customs guidance—20 January 2025
Details of updates to HMRC import, export and customs guidance for the period from 14 to 20 January 2025.
This subtopic focuses on definitions in the context of drafting for contracts. For information on boilerplate clauses in commercial business-to-business agreements, see: Boilerplate clauses—overview. For information on boilerplate in business-to-consumer contracts, see Practice Notes: Boilerplate clauses in business-to-consumer contracts—general principles and Boilerplate clauses in business-to-consumer contracts—specific clauses. For information on commercial clauses for business-to-business contracts, see: Commercial clauses—overview.
The definitions and interpretation clause of an agreement should include all of the individual defined terms that are included in an agreement and all of the provisions that are to apply to the general interpretation of an agreement and, if necessary, of certain phrases used with it. The defined terms and the interpretation provisions will normally be set out in two
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