{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-30",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-30.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/30",
  "kind": "paragraph",
  "number": "30",
  "heading": null,
  "text": "Regulations may make provision for or in connection with—\n(a) the reconsideration by the TRA of decisions made by the TRA under provision made by or under this Schedule, and\n(b) the review or appeal of decisions made by the TRA or the Secretary of State under provision made by or under this Schedule.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 30 in force at 7.5.2019 at 11:59 p.m. by S.I. 2019/914, reg. 2 (with reg. 3, Sch. para. 1)"
    }
  ],
  "outstanding_effects": [
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      "type": "word omitted",
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      "affecting_title": "Finance Act 2026"
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      "affecting_title": "Finance Act 2026"
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  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/4/paragraph/30",
    "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."
}