Point in time view as at 25/08/2023.
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 22B.
[F122B(1)The Secretary of State may request that the TRA give advice, information or other support to the Secretary of State for the purpose of allowing the Secretary of State to decide whether to make a decision under any of the following—U.K.
(a)paragraph 15(3B) (decision to require a guarantee other than in accordance with a recommendation);
(b)paragraph 20A(2) (decision to apply a final remedy other than in accordance with a recommendation);
(c)paragraph 22A(1) (decision to revoke a final remedy in the absence of a recommendation).
(2)The Secretary of State may include in a request under sub-paragraph (1) a requirement that the TRA investigate and provide a report on any matter specified in the request.
(3)Before making a request under sub-paragraph (1), the Secretary of State must consult the TRA.
(4)The TRA must comply with a request under sub-paragraph (1).]
Textual Amendments
F1Sch. 4 para. 22B and cross-heading inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 7, 17(2); S.I. 2023/918, reg. 2 (with reg. 3)
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