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Taxation (Cross-border Trade) Act 2018
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- UK Public General Acts
- 2018 c. 22
- Schedule 5A
- Paragraph 13
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TRA’s recommendations about definitive measuresU.K.
[F113Paragraph 18 of Schedule 5 (TRA’s recommendations regarding tariff rate quotas) is to be read as if—
(a)in sub-paragraph (2), in paragraph (b), for “must not exceed 4 years” there were substituted “is to be such period as the TRA may determine, having regard to the relevant free trade agreement”.
(b)in sub-paragraph (5), paragraph (b) (and the “, and” at the end of paragraph (a)) were omitted;
(c)after sub-paragraph (6) there were inserted—
“(6A)In making a recommendation under paragraph 16(3)(b), the TRA must have regard to any provision of the relevant free trade agreement under or by virtue of which the amount of import duty applicable to goods subject to the quota is to become progressively smaller as the specified period referred to in that paragraph progresses.”
(d)sub-paragraphs (7) to (10) were omitted.]
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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