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Finance (No. 2) Act 2023
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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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