Taxation (Cross-border Trade) Act 2018

15 International disputes etc

(1) If—

(a) a dispute or other issue has arisen between Her Majesty’s government in the United Kingdom and the government of a country or territory, and

(b) Her Majesty’s government in the United Kingdom is authorised under international law to deal with the issue by varying the amount of import duty in the case of goods, or a description of goods, originating from the country or territory,

the Secretary of State may make regulations varying the amount of import duty applicable to the goods or the description of goods.

(2) In exercising the power to make the regulations in the case of a dispute affecting any goods, the Secretary of State must secure that the amount of import duty payable in that case takes account of any additional amount of import duty which—

(a) is payable under section 13 as a result of the goods being subsidised, or

(b) would have been so payable had an undertaking not been accepted in respect of the goods.