- Latest available (Revised)
- Point in Time (11/07/2023)
- Original (As enacted)
Version Superseded: 25/08/2023
Point in time view as at 11/07/2023.
There are outstanding changes not yet made by the legislation.gov.uk editorial team to Taxation (Cross-border Trade) Act 2018. Any changes that have already been made by the team appear in the content and are referenced with annotations.
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
20(1)If the TRA makes a recommendation under paragraph 17(3) or (4), the Secretary of State must U.K.
[F1(a)]decide whether to accept or reject the recommendation [F2, or
(b)request that the TRA reassess the recommendation, by reference to any matters specified in the request, with a view to amending or replacing the recommendation.]
[F3(1A)Where the Secretary of State accepts a recommendation which contains options given in reliance on paragraph 17(8A), the Secretary of State must decide which of those options to adopt.]
(2)The Secretary of State may reject the recommendation only if the Secretary of State is satisfied that it is not in the public interest to accept it.
(3)In considering that, the Secretary of State must [F4have regard to the TRA’s advice on whether the application of an anti-dumping amount or a countervailing amount to goods in accordance with the recommendation, or in accordance with each option, as the case may be, would meet the economic interest test (see paragraph 25)].
(4)If the recommendation is rejected [F5and the Secretary of State does not make a decision under paragraph 20A(2)], the Secretary of State must—
(a)publish notice of the TRA's final affirmative determination in relation to the goods, of the recommendation and of the rejection of it,
(b)notify interested parties (see paragraph 32(3)) accordingly, and
(c)lay a statement before the House of Commons setting out the reasons for rejecting the recommendation.
(5)If the recommendation is accepted, the Secretary of State—
(a)must publish notice of the TRA's final affirmative determination in relation to the goods, of the recommendation [F6, including any particular option adopted by the Secretary of State,] and of the acceptance of it,
(b)must notify interested parties accordingly, and
(c)is required under section 13 to make provision by public notice to give effect to the recommendation.
[F7(5A)The Secretary of State may only make a request under sub-paragraph (1)(b) where the Secretary of State considers that—
(a)there is information that the TRA did not take into account in its investigation that is relevant to the recommendation,
(b)the TRA has made an error in relation to its recommendation, or
(c)exceptional circumstances make the request appropriate.
(5B)Before making a request under sub-paragraph (1)(b), the Secretary of State must consult the TRA.
(5C)Where the Secretary of State makes a request under sub-paragraph (1)(b), the TRA must—
(a)comply with the request, and
(b)in reassessing its recommendation, have regard to any particular considerations which the Secretary of State may specify in the request.]
(6)See paragraphs 21 and 22 for variation or revocation of the application of an anti-dumping amount or a countervailing amount.
Textual Amendments
F1Words in Sch. 4 para. 20(1) renumbered as Sch. 4 para. 20(1)(a) (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(a)(i), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)
F2Sch. 4 para. 20(1)(b) and word inserted (11.7.2023 for specified purposes) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(a)(ii), 17(1)
F3Sch. 4 para. 20(1A) inserted (11.7.2023 for specified purposes) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(b), 17(1)
F4Words in Sch. 4 para. 20(3) substituted (11.7.2023 for specified purposes) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(c), 17(1)
F5Words in Sch. 4 para. 20(4) inserted (11.7.2023 for specified purposes) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(d), 17(1)
F6Words in Sch. 4 para. 20(5)(a) inserted (11.7.2023 for specified purposes) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(e), 17(1)
F7Sch. 4 para. 20(5A)-(5C) inserted (11.7.2023 for specified purposes) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(f), 17(1)
Commencement Information
I1Sch. 4 para. 20 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)
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?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
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?
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?
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.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
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.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
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.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: