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

• Citation: S.I. 2020/97
• Sections: 6

Section 1 Citation

These Regulations may be cited as the Taxation (Cross-border Trade) Act 2018 (Appointed Day No. 7 and Transitory Provisions) (EU Exit) Regulations 2020.

Section 2 Interpretation

In these Regulations—

“the Act” means the Taxation (Cross-border Trade) Act 2018;

“the TRA” means the Trade Remedies Authority upon which functions relating to import duty are conferred by Schedules 4 and 5 of the Act in accordance with section 13(1) of the Act.

Section 3 Appointed day

The day appointed for the coming into force of paragraph 22 of Schedule 4, and paragraph 22 of Schedule 5, to the Act is 30th January 2020.

Section 4 Transitory provisions

The provisions of the Act commenced by regulation 3 have effect subject to the transitory provisions set out in the Schedule until the date on which the TRA is established.

Section 1 Modification of paragraph 22 of Schedule 4 to the Act

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,

Section 2 Modification of paragraph 22 of Schedule 5 to the Act

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,