For the purpose of paragraph 27 of Schedule 4 to the Act, “export subsidisation” (and “export subsidy” accordingly) has the meaning given by this regulation.

Subject to paragraph (3), export subsidisation means the granting of a subsidy which is contingent, in law or in fact, upon export performance.

The fact that a subsidy is granted to enterprises which export does not for that reason alone mean that it is an export subsidy.

When considering whether or not a subsidy is an export subsidy, the TRA must take into account footnote 1 and Annexes I to III to the Agreement on Subsidies and Countervailing Measures (being part of Annex 1A to the WTO Agreement).