Taxation (Cross-border Trade) Act 2018

Meaning of “serious injury”

2 (1) For the purposes of this Schedule, “serious injury” to UK producers of particular goods (see paragraph 3) means—

(a) a significant overall impairment to their position, or

(b) the threat of such impairment.

(2) Regulations may make provision about what constitutes or does not constitute significant overall impairment to the position of UK producers, or the threat of such impairment, 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 the importation of goods into the United Kingdom in increased quantities has caused or is causing serious injury to UK producers of those goods.

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