{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-22B",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-22B.json",
  "legislation": "ukpga/2018/22",
  "legislation_title": "Taxation (Cross-border Trade) Act 2018",
  "legislation_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018",
  "path": "schedule/4/paragraph/22B",
  "kind": "paragraph",
  "number": "22B",
  "heading": null,
  "text": "(1) The Secretary of State may request that the TRA give advice, information or other support to the Secretary of State for the purpose of allowing the Secretary of State to decide whether to make a decision under any of the following—\n(a) paragraph 15(3B) (decision to require a guarantee other than in accordance with a recommendation);\n(b) paragraph 20A(2) (decision to apply a final remedy other than in accordance with a recommendation);\n(c) paragraph 22A(1) (decision to revoke a final remedy in the absence of a recommendation).\n(2) The Secretary of State may include in a request under sub-paragraph (1) a requirement that the TRA investigate and provide a report on any matter specified in the request.\n(3) Before making a request under sub-paragraph (1), the Secretary of State must consult the TRA.\n(4) The TRA must comply with a request under sub-paragraph (1).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 4 para. 22B and cross-heading inserted (25.8.2023) by Finance (No. 2) Act 2023 (c. 30), Sch. 19 paras. 7, 17(2); S.I. 2023/918, reg. 2 (with reg. 3)"
    }
  ],
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  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/4/paragraph/22B",
    "retrieved_at": "2026-10-29T09:04:43.590954+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}