- Latest available (Revised)
- Point in Time (25/08/2023)
- Original (As enacted)
Point in time view as at 25/08/2023.
There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Cross Heading: Variation or revocation following an international dispute decision.
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
22(1)Regulations may make provision for or in connection with—U.K.
(a)the TRA recommending to the Secretary of State that the application of a definitive safeguarding amount to goods, or a tariff rate quota to which goods are subject, should be varied or revoked in light of an international dispute decision, and
(b)[F1the Secretary of State’s powers in relation to] such a recommendation.
(2)The regulations may, among other things—
(a)provide for the TRA to investigate certain matters for the purposes of determining whether to make a recommendation to the Secretary of State and what to recommend;
(b)make provision about the conduct of such an investigation;
(c)provide for the suspension, by public notice given by the Secretary of State, of the application of a definitive safeguarding amount or the making of goods subject to a tariff rate quota.
[F2(d)make provision corresponding or similar to any provision made by or under this Schedule in relation to safeguarding investigations, including any of the powers or duties of the TRA or the Secretary of State in respect of those investigations and any recommendations or decisions resulting from them;
(e)make provision conferring functions (including functions involving the exercise of a discretion) on the Secretary of State or the TRA.]
(3)Paragraph 10(2) of Schedule 4 applies to regulations made by virtue of sub-paragraph (2)(b) in relation to such an investigation as it applies to regulations under paragraph 10(1) of that Schedule in relation to a dumping or a subsidisation investigation.
(4)Where, by virtue of provision made under the regulations, the Secretary of State [F3decides] that the application of a definitive safeguarding amount to goods, or a tariff rate quota to which goods are subject, should be varied or revoked, the Secretary of State—
(a)must publish notice of the [F4decision],
(b)must notify interested parties (see paragraph 31(3)) accordingly, and
(c)is required under section 13 to make provision by public notice to give effect to the [F5decision].
(5)Paragraph 21(8) and (9) apply for the purposes of regulations under this paragraph as they apply for the purposes of regulations under paragraph 21(6).
(6)An “international dispute decision” means—
(a)a report of a panel or Appellate Body that is adopted by the Dispute Settlement Body of the WTO, or
(b)if not within paragraph (a), a decision under the dispute settlement procedures of an arrangement relating to trade to which Her Majesty's government in the United Kingdom is a party with the government of a foreign country or territory.
Textual Amendments
F1Words in Sch. 5 para. 22(1)(b) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(2)(a), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)
F2Sch. 5 para. 22(2)(d)(e) inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(2)(b), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)
F3Word in Sch. 5 para. 22(4) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(2)(c)(i), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)
F4Word in Sch. 5 para. 22(4)(a) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(2)(c)(ii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)
F5Word in Sch. 5 para. 22(4)(c) substituted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 12(2)(c)(iii), 17(2); S.I. 2023/918, reg. 2 (with reg. 3)
Commencement Information
I1Sch. 5 para. 22 in force at 30.1.2020 by S.I. 2020/97, reg. 3 (with Sch. para. 2)
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download.
Would you like to continue?
The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.
Would you like to continue?
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Point in Time: This becomes available after navigating to view revised legislation as it stood at a certain point in time via Advanced Features > Show Timeline of Changes or via a point in time advanced search.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: