There are currently no known outstanding effects for the Finance (No. 2) Act 2023, Paragraph 1.
1(1)Section 13 of TCTA 2018 is amended as follows.U.K.
(2)In subsection (1)—
(a)omit the “and” at the end of paragraph (a);
(b)at the end insert “, and
(c)Schedule 5A (increase in imports as a result of free trade agreement causing serious injury to UK producers).”
(3)In subsection (2), for “Schedule 4 or 5” substitute “Schedule 4, 5 or 5A”.
(4)In subsection (3), after “Schedule 5” insert “or 5A”
(5)In subsection (4), in the words before paragraph (a), for “Schedule 4 or 5” substitute “Schedule 4, 5 or 5A”.
Commencement Information
I1Sch. 20 para. 1 not in force at Royal Assent, see Sch. 20 para. 3(2)
I2Sch. 20 para. 1 in force at 13.5.2024 by S.I. 2024/522, reg. 2
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