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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 24.
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24(1)Regulations may make provision for or in connection with—U.K.
(a)monitoring compliance with an undertaking;
(b)investigations by the TRA of breach of an undertaking;
(c)reviews by the TRA of the continuing application of an undertaking;
(d)the circumstances in which an undertaking ceases to apply;
(e)the acceptance of a new undertaking in place of an existing undertaking.
(2)Regulations under sub-paragraph (1)(c) may, among other things, provide for a review to consider—
(a)whether the continuing application of the undertaking is sufficient to eliminate the injurious effect of—
(i)the dumping of the goods to a UK industry in the goods, or
(ii)the importation of the subsidised goods to a UK industry in the goods;
(b)whether the continuing application of the undertaking is appropriate.
(3)Paragraph 10(2) applies to regulations under sub-paragraph (1)(b) or (c) in relation to an investigation or review as it applies to regulations under paragraph 10(1) in relation to a dumping or a subsidisation investigation.
(4)The reference in sub-paragraph (1)(e) to the acceptance of a new undertaking is to the acceptance of an undertaking in respect of goods by the Secretary of State, on the recommendation of the TRA.
(5)Sub-paragraphs (4) and (6) to (9) of paragraph 23 apply to regulations under sub-paragraph (1)(e) in relation to the acceptance of new undertakings by virtue of those regulations as they apply to the acceptance of undertakings by virtue of regulations under paragraph 23(4).
(6)References in sub-paragraph (1) to an “undertaking” (other than the reference in sub-paragraph (1)(e) to a “new undertaking”) are to an undertaking accepted by the Secretary of State by virtue of regulations under paragraph 23(4) or sub-paragraph (1)(e).
Commencement Information
I1Sch. 4 para. 24 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)
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