Taxation (Cross-border Trade) Act 2018

20 (1) If the TRA makes a recommendation under paragraph 17(3) or (4), the Secretary of State must U.K.

[F1 (a)] decide whether to accept or reject the recommendation [F2 , or

(b) request that the TRA reassess the recommendation, by reference to any matters specified in the request, with a view to amending or replacing the recommendation.]

[F3 (1A) Where the Secretary of State accepts a recommendation which contains options given in reliance on paragraph 17(8A), the Secretary of State must decide which of those options to adopt.]

(2) The Secretary of State may reject the recommendation only if the Secretary of State is satisfied that it is not in the public interest to accept it.

(3) In considering that, the Secretary of State must [F4 have regard to the TRA’s advice on whether the application of an anti-dumping amount or a countervailing amount to goods in accordance with the recommendation, or in accordance with each option, as the case may be, would meet the economic interest test (see paragraph 25)].

(4) If the recommendation is rejected [F5 and the Secretary of State does not make a decision under paragraph 20A(2)], the Secretary of State must—

(a) publish notice of the TRA's final affirmative determination in relation to the goods, of the recommendation and of the rejection of it,

(b) notify interested parties (see paragraph 32(3)) accordingly, and

(c) lay a statement before the House of Commons setting out the reasons for rejecting the recommendation.

(5) If the recommendation is accepted, the Secretary of State—

(a) must publish notice of the TRA's final affirmative determination in relation to the goods, of the recommendation [F6 , including any particular option adopted by the Secretary of State,] and of the acceptance of it,

(b) must notify interested parties accordingly, and

(c) is required under section 13 to make provision by public notice to give effect to the recommendation.

[F7 (5A) The Secretary of State may only make a request under sub-paragraph (1)(b) where the Secretary of State considers that—

(a) there is information that the TRA did not take into account in its investigation that is relevant to the recommendation,

(b) the TRA has made an error in relation to its recommendation, or

(c) exceptional circumstances make the request appropriate.

(5B) Before making a request under sub-paragraph (1)(b), the Secretary of State must consult the TRA.

(5C) Where the Secretary of State makes a request under sub-paragraph (1)(b), the TRA must—

(a) comply with the request, and

(b) in reassessing its recommendation, have regard to any particular considerations which the Secretary of State may specify in the request.]

(6) See paragraphs 21 and 22 for variation or revocation of the application of an anti-dumping amount or a countervailing amount.

Textual Amendments

F1 Words in Sch. 4 para. 20(1) renumbered as Sch. 4 para. 20(1)(a) (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(a)(i), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F2 Sch. 4 para. 20(1)(b) and word inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(a)(ii), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F3 Sch. 4 para. 20(1A) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(b), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F4 Words in Sch. 4 para. 20(3) substituted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(c), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F5 Words in Sch. 4 para. 20(4) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(d), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F6 Words in Sch. 4 para. 20(5)(a) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(e), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

F7 Sch. 4 para. 20(5A)-(5C) inserted (11.7.2023 for specified purposes, 25.8.2023 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 4(5)(f), 17(1); S.I. 2023/918, reg. 2 (with reg. 3)

Commencement Information

I1 Sch. 4 para. 20 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)