Taxation (Cross-border Trade) Act 2018

5 (1) For the purposes of this Schedule, “injury” to a UK industry in particular goods (see paragraph 6) means— U.K.

(a) material injury, or the threat of material injury, to the industry, or

(b) material retardation of the establishment of the industry.

(2) Regulations may make provision about—

(a) what constitutes or does not constitute material injury to a UK industry or the threat of such injury for the purposes of this Schedule;

(b) what constitutes or does not constitute material retardation of the establishment of a UK industry for the purposes of this Schedule.

(3) Regulations may make provision about how it is to be determined for the purposes of this Schedule whether—

(a) the dumping of goods in the United Kingdom has caused or is causing injury to a UK industry in those goods, or

(b) the importation of subsidised goods into the United Kingdom has caused or is causing injury to a UK industry in those goods.

(4) Such regulations may, among other things, make provision about the use of sampling or cumulative assessments.

Commencement Information

I1 Sch. 4 para. 5 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)