Taxation (Cross-border Trade) Act 2018

Initiation of a bilateral safeguarding investigation U.K.

[F1 5 (1) Paragraph 7 of Schedule 5 (initiation of a safeguarding investigation) is to be read subject to the following modifications.

(2) Sub-paragraph (1) is to be read as if—

(a) in the words before paragraph (a), for “The TRA may initiate” there were substituted “The Secretary of State may request that the TRA initiates”;

(b) paragraph (a) were omitted;

(c) in paragraph (b)—

(i) in the words before sub-paragraph (i), for “it is satisfied that the application contains” there were substituted “the Secretary of State is satisfied that there is”;

(ii) the “and” at the end of sub-paragraph (i) were omitted;

(iii) after that sub-paragraph there were inserted—

“(ia) the importation of the goods in increased quantities was or is being caused by the reduction or elimination of import duty as a result of the relevant free trade agreement, and”;

(d) in paragraph (c)—

(i) for “the TRA” there were substituted “the Secretary of State”;

(ii) for “application” there were substituted “request”;

(e) in paragraph (d)—

(i) for “application”, in both places it appears, there were substituted “request”;

(ii) for “the TRA” there were substituted “the Secretary of State”.

(3) Sub-paragraph (2) is to be read as if—

(a) paragraph (a) were omitted;

(b) in paragraph (b), for the words from “in the case” to “the TRA” there were substituted “the Secretary of State”.

(4) Sub-paragraph (3) is to be read as if—

(a) paragraph (a) were omitted;

(b) in paragraph (b), the words “in the case” to “sub-paragraph (1)(a)(ii)” were omitted.

(5) The remaining provisions of paragraph 7 are to be read as if—

(a) in sub-paragraph (4), paragraphs (a) to (d) were omitted;

(b) sub-paragraphs (4A) and (5) were omitted;

(c) in sub-paragraph (6)—

(i) for the words before paragraph (a) there were substituted “Where the Secretary of State makes a request under sub-paragraph (1) the TRA must—”;

(ii) in paragraph (a) the words “accept the application and” were omitted;

(iii) in paragraph (b), for “of its decision to initiate” substitute “that it has initiated”;

(d) sub-paragraph (6A) were omitted;

(e) sub-paragraph (8) were omitted.]

Textual Amendments

F1 Sch. 5A inserted (11.7.2023 for specified purposes) by Finance (No. 2) Act 2023 (c. 30), Sch. 20 paras. 2, 3(1)