Citation

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

Interpretation

2. 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.

Appointed day

3. 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.

Transitory provisions

4. 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.

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, ” .