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Taxation (Cross-border Trade) Act 2018
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- UK Public General Acts
- 2018 c. 22
- Schedule 5A
- Paragraph 1
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Point in time view as at 11/07/2023.
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There are currently no known outstanding effects for the Taxation (Cross-border Trade) Act 2018, Paragraph 1.
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Application of this ScheduleU.K.
[F11(1)Schedule 5 (increase in imports causing serious injury to UK producers) applies in relation to a relevant increase in imports subject to the following paragraphs of this Schedule.
(2)For the purposes of sub-paragraph (1) a “relevant increase in imports” occurs where—
(a)goods have been or are being, or may have been or may be being, imported into the United Kingdom in increased quantities,
(b)the importation of the goods in increased quantities was or is, or may have been or may be being, caused by the reduction or elimination of import duty as a result of a free trade agreement, and
(c)the importation of the goods in increased quantities has caused or is causing, or may have caused or may be causing, serious injury to UK producers of those goods.
(3)In sub-paragraph (2)(c) “serious injury” and “UK producers” have the meaning that they have for the purposes of Schedule 5 (see paragraphs 2 and 3 of that Schedule).]
Textual Amendments
F1Sch. 5A inserted (11.7.2023 for specified purposes, 13.5.2024 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 20 paras. 2, 3(1); S.I. 2024/522, reg. 2
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