(1) Unless the context otherwise requires, a reference in these Regulations to a tank is a reference to a portable tank, a road tank vehicle, a rail tank wagon or a receptacle used to contain a solid, liquid or gas.
(2) Despite subregulation (1), a reference in these Regulations to a "tank" does not include an item mentioned in subregulation (1) that—
(a) is used to transport a gas (as defined in section 2.2.1.1 of the ADG Code); and
(b) has a capacity of less than 450 litres.