Taxation (Cross-border Trade) Act 2018

15 (1) If the TRA makes a recommendation under paragraph 13(3), the Secretary of State must decide whether to accept or reject the recommendation. U.K.

(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 [F1 have regard to the TRA’s advice on whether requiring a guarantee in accordance with the recommendation would meet the economic interest test (see paragraph 25)].

[F2 (3A) Sub-paragraph (3B) applies if the recommendation is rejected.

(3B) If the Secretary of State considers that it is in the public interest to do so, the Secretary of State may decide that importers of relevant goods should be required to give a guarantee other than in accordance with the recommendation.

(3C) But the Secretary of State may make a decision under sub-paragraph (3B) only if a recommendation under paragraph 13(3) to the same effect as the decision (ignoring any restrictions in paragraph 13 on the ability of the TRA to make such a recommendation) would have complied with the requirements set out in paragraph 14.

(3D) Where the Secretary of State makes a decision under sub-paragraph (3B), the Secretary of State—

(a) must publish notice of the decision,

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

(c) must lay a statement before the House of Commons setting out the reasons for making the decision, and

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

(4) If the recommendation is rejected [F3 and the Secretary of State does not make a decision under sub-paragraph (3B)], the Secretary of State must—

(a) publish notice of the TRA's provisional 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 must—

(a) publish notice of the TRA's provisional affirmative determination in relation to the goods and of the recommendation,

(b) publish a notice that all importers of the goods specified in the recommendation are required to give a guarantee in accordance with the recommendation and regulations under paragraph 6 of Schedule 6, and

(c) notify interested parties accordingly.

(6) The notice under sub-paragraph (5)(b) must—

(a) specify, in accordance with the TRA's recommendation, the matters referred to in paragraph 14(1)(a)(i) to (iv), and

(b) include such other content as regulations may require.

(7) For the purposes of this Schedule, “the period of a provisional remedy” in respect of goods means the period during which the requirement to give a guarantee in respect of the goods applies.

(8) The period of a provisional remedy in respect of goods ceases (if it has not already expired) when the dumping investigation or, as the case may be, the subsidisation investigation in relation to the goods terminates.

Textual Amendments

F1 Words in Sch. 4 para. 15(3) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 3(2)(a), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F2 Sch. 4 para. 15(3A)-(3D) inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 3(2)(b), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F3 Words in Sch. 4 para. 15(4) inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 3(2)(c), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

Commencement Information

I1 Sch. 4 para. 15 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)