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9.—(1) The Taxation (Cross-border Trade) (Miscellaneous Provisions) (EU Exit) Regulations 2019(1) are amended as follows.
(2) In regulation 6 (declarations, trade remedies, cessation of EU customs law)—
(a)in paragraph (13) in the text inserted as regulation 33(2C) and 33(2D), for “April” in each place it occurs substitute “November”;
(b)omit paragraph (16);
(c)in paragraph (20) for paragraph (3) of new regulation 53A substitute—
“(3) For the purposes of this regulation—
(a)an “importation period” is any continuous six month period commencing on—
(i)the day after the date on which the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019(2) commence;
(ii)the day after the period in paragraph (i) terminates;
(iii)the anniversary of the day in paragraphs (i) or (ii);
(b)a “notice made by the Secretary of State under section 13 of the Act” includes a notice made by the Secretary of State under—
(i)regulation 96A(1) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019;
(ii)regulation 101C(2)(a) of the Trade Remedies (Dumping and Subsidisation) (EU Exit) Regulations 2019.”.
(3) In regulation 8(3)(d) in the text inserted after paragraph 4(1) omit “(but not the guarantee)”.
(4) For regulation 9(5) substitute—
“(5) In regulation 8(1) for “(7)” substitute “(7D)”.”.
S.I. 2019/486. The relevant amending instrument is S.I. 2019/1215.
S.I. 2019/450. The relevant amending instrument is S.I. 2019/1076.
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