Search Legislation

Taxation (Cross-border Trade) Act 2018

 Help about what version

What Version

 Help about advanced features

Advanced Features

Changes over time for: Paragraph 21

 Help about opening options

Changes to legislation:

There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 21. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

21(1)Regulations may make provision for, or in connection with, reviews by the TRA of the continuing application of a definitive safeguarding amount or the continuation of a tariff rate quota.U.K.

(2)References in this paragraph to “a review” are to a review by virtue of provision made under sub-paragraph (1).

(3)Regulations under sub-paragraph (1) may, among other things, provide for a review to consider—

(a)whether the continuing application of a definitive safeguarding amount, or the continuation of a tariff rate quota, is necessary—

(i)to remove the serious injury, or to prevent further serious injury, caused by the importation of the goods in increased quantities to UK producers of the goods, or

(ii)to facilitate the adjustment of those UK producers to the importation of the goods in increased quantities;

(b)whether serious injury to UK producers of the goods would be likely to continue or recur if the application of a definitive safeguarding amount were to expire or be varied or revoked or if a tariff rate quota were to expire or be varied or revoked;

(c)whether replacing the application of a definitive safeguarding amount with a tariff rate quota, or replacing a tariff rate quota with the application of a definitive safeguarding amount, would better meet the aim of—

(i)removing serious injury to UK producers of the goods, or

(ii)facilitating the adjustment of those UK producers to the importation of the goods in increased quantities;

(d)whether an adjustment plan as referred to in paragraph 16(5)(b) is being complied with.

(4)Regulations under sub-paragraph (1) may, among other things, make—

(a)provision for the TRA to investigate certain matters;

(b)provision for the period for which a definitive safeguarding amount applies to goods by public notice under section 13, or for which goods are subject to a tariff rate quota by public notice under that section, to be treated as continuing (where it would otherwise cease to do so) while a review is ongoing;

[F1(ba)provision corresponding or similar to any provision made by or under this Schedule in relation to a safeguarding investigation, 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;

(bb)provision conferring functions (including functions involving the exercise of a discretion) on the Secretary of State or the TRA;]

(c)other provision about the conduct of a review.

(5)Paragraph 10(2) of Schedule 4 applies to regulations made by virtue of sub-paragraph (4)(c) in relation to a review as it applies to regulations under paragraph 10(1) of that Schedule in relation to a dumping or a subsidisation investigation.

(6)Regulations may make provision for or in connection with—

(a)the TRA recommending to the Secretary of State that—

(i)the application of a definitive safeguarding amount to goods should be varied, revoked or replaced with a tariff rate quota, or

(ii)a tariff rate quota to which goods are subject should be varied, revoked or replaced with the application of a definitive safeguarding amount, F2...

[F3(aa)the TRA giving the Secretary of State options as part of a recommendation, and]

(b)[F4the Secretary of State’s powers in relation to] such a recommendation.

(7)Where, by virtue of provision made under sub-paragraph (6), the Secretary of State [F5decides] that the application of a definitive safeguarding amount to goods, or a tariff rate quota to which goods are subject, should be varied or revoked, the Secretary of State—

(a)must publish notice of the [F6decision],

(b)must notify interested parties (see paragraph 31(3)) accordingly, and

(c)is required under section 13 to make provision by public notice to give effect to the [F7decision].

(8)The variation of the application of a definitive safeguarding amount to goods which the TRA may recommend to the Secretary of State [F8, or which the Secretary of State may decide to make other than in accordance with a recommendation,] by virtue of regulations under sub-paragraph (6) may take the form of one or both of the following—

(a)varying the period for which a definitive safeguarding amount is applicable (including extending it beyond the period referred to in paragraph 17(2)(b));

(b)varying how a definitive safeguarding amount should be determined such that a lower amount of import duty is applicable.

(9)The variation of a tariff rate quota which the TRA may recommend to the Secretary of State [F9, or which the Secretary of State may decide to make other than in accordance with a recommendation,] by virtue of regulations under sub-paragraph (6) may take the form of one or more of the following—

(a)increasing the amount of the quota;

(b)varying the allocation of the quota;

(c)reducing the rates of import duty that apply to goods subject to the quota;

(d)reducing the part of the period for which the amount of the quota is lower or for which import duty at a higher rate applies (so that the amount of the quota is increased, or import duty applies at a lower rate, more quickly);

(e)varying the period for which goods are subject to the quota (including extending it beyond the period referred to in paragraph 18(2)(b)).

(10)Where, by virtue of provision made under sub-paragraph (6), the Secretary of State [F10decides] that, for the first time, a definitive safeguarding amount should be applicable to goods or goods should be subject to a tariff rate quota, the Secretary of State—

(a)must publish notice of the [F11decision],

(b)must notify interested parties accordingly, and

(c)is required under section 13 to make provision by public notice to give effect to the [F12decision].

Textual Amendments

Commencement Information

I1Sch. 5 para. 21 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

Timeline of Changes

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources