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

S.I. 2020/97 · made 28 January 2020

These Regulations are the seventh appointed day regulations made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and bring into force the provisions of Schedule 4 and 5 to the Act not already in force.

Made under: Taxation (Cross-border Trade) Act 2018 (Section 56, Section 57)

PDFs: Printed copy https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-7-and-transitory-provisions-eu-exit-regulations-2020/pdf/uksi_20200097_en.pdf

## Introductory text

Exiting The European Union
Customs
Made 28th January 2020
The Secretary of State makes the following Regulations in exercise of the powers conferred by sections 56(4) and 57 of the Taxation (Cross-border Trade) Act 2018.

## 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.

## 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.

## 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.

## 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.

## Signature

Signed by authority of the Secretary of State for International Trade
Conor Burns
Minister of State for Trade Policy
Department for International Trade
28th January 2020

## Schedule: Transitory provisions

## 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,”.

## 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,”.

## Explanatory note

(This note is not part of the Regulations)
These Regulations are the seventh appointed day regulations made under the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”) and bring into force the provisions of Schedule 4 and 5 to the Act not already in force.
Regulation 3 appoints 30th January 2020 as the day for the coming into force of paragraph 22 of Schedule 4, and paragraph 22 of Schedule 5, to the Act.
Paragraph 22 of Schedule 4 to the Act (variation or revocation following an international dispute decision) provides for the Secretary of State to make regulations providing for or in connection with—
the Trade Remedies Authority recommending to the Secretary of State that the application of an anti-dumping amount or a countervailing amount to goods should be varied or revoked in light of an international dispute decision, and
the Secretary of State accepting or rejecting such a recommendation.
Paragraph 22 of Schedule 5 to the Act (variation or revocation following an international dispute decision) provides for the Secretary of State to make regulations providing for or in connection with—
the Trade Remedies Authority recommending to the Secretary of State that the application of a definitive safeguarding amount to goods, or a tariff rate quota to which goods are subject, should be varied or revoked in light of an international dispute decision, and
the Secretary of State accepting or rejecting such a recommendation.
Regulation 4 provides for transitory provisions modifying paragraph 22 of Schedule 4, and paragraph 22 of Schedule 5, to the Act until such time as the Trade Remedies Authority is established. The transitory provisions are necessary in order to make those provisions operable by the Secretary of State in the meantime.

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Source: https://www.legislation.gov.uk/uksi/2020/97 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018-appointed-day-no-7-and-transitory-provisions-eu-exit-regulations-2020
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.

