Explanatory note

These Regulations are the sixth appointed day regulations under the Taxation (Cross-border Trade) Act 2018 (c.22) (“the Act”).

By virtue of regulation 2, the day appointed for the coming into force of paragraph 30 of Schedule 4 and paragraph 29 of Schedule 5 to the Act is 11:59 pm on 7th May 2019.

Paragraph 30 of Schedule 4 (reconsideration, reviews and appeals) and paragraph 29 of Schedule 5 (reconsideration, reviews and appeals) to the Act provide the Secretary of State with the power to make regulations concerning the reconsideration, review or appeal of decisions made by the Trade Remedies Authority (the “TRA”)^f1 or the Secretary of State under provision made by or under those Schedules.

By virtue of regulation 3, until the TRA is established, paragraph 30 of Schedule 4 and paragraph 29 of Schedule 5 to the Act have effect with the modifications provided for in the Schedule to these Regulations.

Part 1 of the Schedule substitutes paragraph 30 of Schedule 4 to the Act to provide that regulations may make provision for or in connection with: the reconsideration of decisions (including preliminary decisions) of the Secretary of State by the Secretary of State; and the review or appeal of decisions (including preliminary decisions) made by the Secretary of State until the TRA is established. Part 2 makes similar amendements to paragraph 29 of Schedule 5 to the Act.

An impact assessment has not been produced for this instrument as it gives effect to previously announced policy and it is an appointed day set of regulations.