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Taxation (Cross-border Trade) Act 2018

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Investigations regarding repayments and discharge of a guarantee

28(1)Regulations may provide for the TRA to investigate specified matters for the purpose of determining whether—

(a)a repayment of an anti-dumping amount or a countervailing amount, or interest paid in respect of any such amounts, should be made under regulations made under paragraph 10 of Schedule 6;

(b)the whole or a part of a guarantee given under paragraph 15 should be discharged under regulations made under paragraph 6 of Schedule 6.

(2)The regulations may make provision about the conduct of any such investigation.

(3)Paragraph 10(2) applies to those regulations in relation to such an investigation as it applies to regulations under paragraph 10(1) in relation to a dumping or a subsidisation investigation.

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