Taxation (Cross-border Trade) Act 2018

22 (1) Regulations may make provision for or in connection with— U.K.

(a) the TRA recommending to the Secretary of State that the application of an anti-dumping amount or a countervailing amount to goods should be varied or revoked in light of an international dispute decision, and

(b) [F1 the Secretary of State’s powers in relation to] such a recommendation.

(2) The regulations may, among other things—

(a) provide for the TRA to investigate certain matters for the purposes of determining whether to make a recommendation to the Secretary of State and what to recommend;

(b) make provision about the conduct of such an investigation;

(c) provide for the suspension, by public notice given by the Secretary of State, of the application of an anti-dumping amount or a countervailing amount.

[F2 (d) make provision corresponding or similar to any provision made by or under this Schedule in relation to dumping or subsidisation investigations, including any of the powers or duties of the TRA or the Secretary of State in respect of those investigations and any recommendations or decisions resulting from them;

(e) make provision conferring functions (including functions involving the exercise of a discretion) on the Secretary of State or the TRA.]

(3) Paragraph 10(2) applies to regulations made by virtue of sub-paragraph (2)(b) in relation to an investigation as it applies to regulations under paragraph 10(1) in relation to a dumping or a subsidisation investigation.

(4) Where, by virtue of provision made under the regulations, the Secretary of State [F3 decides] that the application of an anti-dumping amount or a countervailing amount to goods should be varied or revoked, the Secretary of State—

(a) must publish notice of the [F4 decision],

(b) must notify interested parties (see paragraph 32(3)) accordingly, and

(c) is required under section 13 to make provision by public notice to give effect to the [F5 decision].

(5) The variation of the application of an anti-dumping amount or a countervailing amount to goods which the regulations may provide for may, among other things, include any of the variations mentioned in paragraph 21(8).

(6) An “international dispute decision” means—

(a) a report of a panel or Appellate Body that is adopted by the Dispute Settlement Body of the WTO, or

(b) if not within paragraph (a), a decision under the dispute settlement procedures of an arrangement relating to trade to which Her Majesty's government in the United Kingdom is a party with the government of another country or territory.

Textual Amendments

F1 Words in Sch. 4 para. 22(1)(b) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 5(2)(a), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F2 Sch. 4 para. 22(2)(d)(e) inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 5(2)(b), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F3 Word in Sch. 4 para. 22(4) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 5(2)(c)(i), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F4 Word in Sch. 4 para. 22(4)(a) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 5(2)(c)(ii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F5 Word in Sch. 4 para. 22(4)(c) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 5(2)(c)(iii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

Commencement Information

I1 Sch. 4 para. 22 in force at 30.1.2020 by S.I. 2020/97, reg. 3 (with Sch. para. 1)