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Taxation (Cross-border Trade) Act 2018
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[F122B(1)The Secretary of State may request that the TRA give advice, information or other support to the Secretary of State for the purpose of allowing the Secretary of State to decide whether to make a decision under any of the following—U.K.
(a)paragraphs 14(2C) and 15(2C) (decisions to adopt a provisional remedy other than in accordance with a recommendation);
(b)paragraphs 19(2C) and 20(2C) (decisions to adopt a final remedy other than in accordance with a recommendation);
(c)paragraph 22A(1) (decision to revoke a final remedy in the absence of a recommendation).
(2)The Secretary of State may include in a request under sub-paragraph (1) a requirement that the TRA investigate and provide a report on any matter specified in the request.
(3)Before making a request under sub-paragraph (1), the Secretary of State must consult the TRA.
(4)The TRA must comply with a request under sub-paragraph (1).]
Textual Amendments
F1Sch. 5 para. 22B and cross-heading inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 14, 17(2); S.I. 2023/918, reg. 2 (with reg. 3)
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