Taxation (Cross-border Trade) Act 2018

10 (1) Regulations may make provision about the conduct of a dumping or a subsidisation investigation. U.K.

(2) Such regulations may, among other things, make provision about—

(a) the stages of an investigation;

(b) time limits for completion of a stage or of an investigation;

(c) the termination of an investigation in certain circumstances in relation to some or all of the goods;

(d) the information which must or may be provided or made available by the TRA to others;

(e) requests by the TRA for information from others and the consequences of not providing the information requested or of providing information which is false or misleading;

(f) requests by the TRA to visit premises in or outside the United Kingdom and the consequences of not agreeing to such requests;

(g) the conduct of such visits;

(h) the consequences of otherwise impeding an investigation;

(i) the treatment of confidential or other information provided to or by the TRA [F1 or the Secretary of State];

(j) the provision and conduct of oral hearings.

[F2 (k) the Secretary of State requiring the TRA to reassess a proposal to terminate an investigation.]

Textual Amendments

F1 Words in Sch. 4 para. 10(2)(i) inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 2(2)(a), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

F2 Sch. 4 para. 10(2)(k) inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 2(2)(b), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)

Commencement Information

I1 Sch. 4 para. 10 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)