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Taxation (Cross-border Trade) Act 2018

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TRA’s recommendations about a provisional safeguarding amount

12(1)This paragraph applies to a recommendation by the TRA under paragraph 11(3)(a) in relation to goods.

(2)The specified period referred to in paragraph 11(3)(a)

(a)must not exceed 200 days, and

(b)if the recommendation is accepted by the Secretary of State, must begin on the day after the date of publication of the public notice under section 13 giving effect to the recommendation.

(3)A recommendation under paragraph 11(3)(a) as to how a provisional safeguarding amount applicable to goods should be determined (see paragraph 11(4)) may be by reference to either or both of the following—

(a)the value of the goods, and

(b)the weight or volume of the goods or any other measure of their quantity or size.

(4)But that recommendation must be such that a provisional safeguarding amount applicable to goods does not exceed the amount which the TRA is satisfied is necessary to prevent serious injury which it would be difficult to repair from being caused during the investigation to UK producers of the goods.

(5)Regulations may make provision for the purposes of sub-paragraph (4) about how the amount which the TRA is satisfied is necessary to prevent the serious injury described in that provision is to be determined.

(6)A recommendation under paragraph 11(3)(a) must include such other content as regulations may require.

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