Taxation (Cross-border Trade) Act 2018

3 (1) For the purposes of this Schedule, “UK producers” of particular goods means— U.K.

(a) all the producers in the United Kingdom of like goods and all the producers in the United Kingdom of directly competitive goods, or

(b) those of them whose collective output of like goods and directly competitive 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 or directly competitive goods;

(ii) such a producer's output of like goods or directly competitive goods;

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

(iv) a major proportion of that total production;

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

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

Commencement Information

I1 Sch. 5 para. 3 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)