Amendment of regulation 96D (Transition of EU exemption after replacement of EU trade duty)3
In regulation 96D—
a
in sub-paragraph (2)(a), for “day after the day on which it was made”, substitute“replacement of EU trade duty5”
;
b
after paragraph (2), insert—
2A
This paragraph applies where—
a
the Secretary of State has granted a person an exemption under paragraph (1); and
b
the public notice granting the exemption provides for it to take effect the day after the day on which it is made (or a later date).
2B
The Secretary of State may by public notice—
a
vary the notice referred to in paragraph (2A)(b) to provide for the exemption to take effect on an earlier date (but such a date may not be before replacement of EU trade duty); and
b
provide that the person whose goods are exempted from the application of the UK trade remedies measure is entitled to a repayment of the amount paid towards the sums that were applicable in relation to their goods on and after the date the exemption takes effect.