Taxation (Cross-border Trade) Act 2018 (c. 22)

SCHEDULES

SCHEDULE 4 Dumping of goods or foreign subsidies causing injury to UK industry

PART 1 Key definitions

Meaning of “UK industry”

6 (1) For the purposes of this Schedule, a “UK industry” in particular goods means—

(a) all the producers in the United Kingdom of like goods (see paragraph 7), or

(b) those of them whose collective output of like goods constitutes a major proportion of the total production in the United Kingdom of those goods.

(2) Regulations may make provision for the purposes of sub-paragraph (1)—

(a) about what constitutes or does not constitute—

(i) a producer in the United Kingdom of like goods;

(ii) such a producer’s output of like goods;

(iii) the total production in the United Kingdom of like goods;

(iv) a major proportion of that total production;

(b) about how any of those matters are to be determined.