Taxation (Cross-border Trade) Act 2018

1 (1) For the purposes of this Schedule, goods are imported into the United Kingdom in “increased quantities” if— U.K.

(a) the volume of imports of the goods increases, whether in absolute terms or relative to the total production in the United Kingdom of like goods and directly competitive goods, and

(b) that increase is significant.

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

(a) about how it is to be determined whether or not there has been an increase in the volume of imports;

(b) about how the amount of the increase is to be determined;

(c) about what constitutes or does not constitute a “significant” increase, including provision for an increase not to constitute a “significant” increase if it was foreseeable.

(3) “The total production in the United Kingdom of like goods and directly competitive goods” has the same meaning as in paragraph 3.

(4) See paragraphs 4 and 5 for the meaning of “like goods” and “directly competitive goods”.

Commencement Information

I1 Sch. 5 para. 1 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)