No versions valid at: 13/09/2018
Point in time view as at 13/09/2018. This version of this cross heading contains provisions that are not valid for this point in time.
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 28.
Valid from 04/03/2019
28(1)Regulations may provide for the TRA to investigate specified matters for the purpose of determining whether—U.K.
(a)a repayment of an anti-dumping amount or a countervailing amount, or interest paid in respect of any such amounts, should be made under regulations made under paragraph 10 of Schedule 6;
(b)the whole or a part of a guarantee given under paragraph 15 should be discharged under regulations made under paragraph 6 of Schedule 6.
(2)The regulations may make provision about the conduct of any such investigation.
(3)Paragraph 10(2) applies to those regulations in relation to such an investigation as it applies to regulations under paragraph 10(1) in relation to a dumping or a subsidisation investigation.
All content is available under the Open Government Licence v3.0 except where otherwise stated. This site additionally contains content derived from EUR-Lex, reused under the terms of the Commission Decision 2011/833/EU on the reuse of documents from the EU institutions. For more information see the EUR-Lex public statement on re-use.
