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Taxation (Cross-border Trade) Act 2018

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Changes over time for: Paragraph 6

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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 6. Help about Changes to Legislation

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

(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.

Commencement Information

I1Sch. 4 para. 6 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)

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