The Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 7 and Transitory Provisions) (EU Exit) Regulations 2020

Regulation 4

SCHEDULE Transitory provisions

Modification of paragraph 22 of Schedule 4 to the Act

1.  Paragraph 22 of Schedule 4 to the Act (variation or revocation following an international dispute decision) has effect as if—

(a) in sub-paragraph (1)—

(i) in paragraph (a), for “the TRA recommending to the Secretary of State” there were substituted “the Secretary of State making a preliminary decision”;

(ii) for paragraph (b) there were substituted—

“(b) the Secretary of State deciding to give effect to such a preliminary decision.”;

(b) in sub-paragraph (2), for paragraph (a) there were substituted—

“(a) provide for the Secretary of State to investigate certain matters for the purposes of determining whether to make a preliminary decision;”;

(c) in sub-paragraph (4)—

(i) in the words before paragraph (a), for “accepts a recommendation” there were substituted “decides to give effect to a preliminary decision”;

(ii) for paragraph (a) there were substituted—

“(a) must publish notice of the preliminary decision and of the decision to give effect to it,”.

Modification of paragraph 22 of Schedule 5 to the Act

2.  Paragraph 22 of Schedule 5 to the Act (variation or revocation following an international dispute decision) has effect as if—

(a) in sub-paragraph (1)—

(i) in paragraph (a), for “the TRA recommending to the Secretary of State” there were substituted “the Secretary of State making a preliminary decision”;

(ii) for paragraph (b) there were substituted—

“(b) the Secretary of State deciding to give effect to such a preliminary decision.”;

(b) in sub-paragraph (2), for paragraph (a) there were substituted—

“(a) provide for the Secretary of State to investigate certain matters for the purposes of determining whether to make a preliminary decision;”;

(c) in sub-paragraph (4)—

(i) in the words before paragraph (a), for “accepts a recommendation” there were substituted “decides to give effect to a preliminary decision”;

(ii) for paragraph (a) there were substituted—

“(a) must publish notice of the preliminary decision and of the decision to give effect to it,”.