# Taxation (Cross-border Trade) Act 2018, Paragraph 27


(1) An anti-dumping amount is not applicable to goods if a countervailing amount is already applicable to the goods (and vice versa) for the purpose of dealing with the same situation arising from the dumping of goods or export subsidisation.
(2) Regulations may make provision about what constitutes or does not constitute “export subsidisation” for those purposes.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/4/paragraph/27 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-27
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.