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Taxation (Cross-border Trade) Act 2018
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- UK Public General Acts
- 2018 c. 22
- SCHEDULE 4
- PART 6
- Not subject to both...
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Changes over time for: Cross Heading: Not subject to both application of an anti-dumping amount and a countervailing amount
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Not subject to both application of an anti-dumping amount and a countervailing amountU.K.
27(1)An anti-dumping amount is not applicable to goods if a countervailing amount is already applicable to the goods (and vice versa) for the purpose of dealing with the same situation arising from the dumping of goods or export subsidisation.U.K.
(2)Regulations may make provision about what constitutes or does not constitute “export subsidisation” for those purposes.
Commencement Information
I1Sch. 4 para. 27 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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