{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-32",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-32.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/32",
  "kind": "paragraph",
  "number": "32",
  "heading": null,
  "text": "(1) In this Schedule—\n“anti-dumping amount” has the meaning given by paragraph 17(3);\n“the amount of the subsidy”, in relation to goods, has the meaning given by paragraph 4;\n“countervailable subsidy” has the meaning given by paragraph 3(2);\n“countervailing amount” has the meaning given by paragraph 17(4);\n“dumped” and “dumping” have the meaning given by paragraph 1(1);\n“dumping investigation” has the meaning given by paragraph 8(2);\n“final affirmative determination”, in relation to goods, has the meaning given by paragraph 11(6)(a);\n“final negative determination”, in relation to goods, has the meaning given by paragraph 11(6)(b);\n“foreign authority” has the meaning given by paragraph 3(4);\n“foreign country or territory” means a country or territory outside the United Kingdom;\n“importer” of goods means a person liable to pay import duty in respect of the goods;\n“injury” to a UK industry in particular goods has the meaning given by paragraph 5;\n“interested parties” has the meaning given by sub-paragraph (3);\n“like goods”, in relation to goods, has the meaning given by paragraph 7;\n“the margin of dumping”, in relation to goods, has the meaning given by paragraph 2;\n“overseas exporter” means a person outside the United Kingdom that exports goods to the United Kingdom;\n“the period of a provisional remedy”, in respect of goods, has the meaning given by paragraph 15(7);\n“provisional affirmative determination”, in relation to goods, has the meaning given by paragraph 11(3);\n“regulations” means regulations made by the Secretary of State;\n“subsidisation investigation” has the meaning given by paragraph 8(4);\n“subsidised” and “subsidisation” have the meaning given by paragraph 3(1);\n“subsidy” has the meaning given by paragraph 3(3);\n“UK industry”, in particular goods, has the meaning given by paragraph 6;\n“the WTO Agreement” means the agreement establishing the WTO signed at Marrakesh on 15 April 1994.\n(2) References in this Schedule to the economic interest test are to be construed in accordance with paragraph 25.\n(3) References in a provision of this Schedule to “interested parties” means the governments of such foreign countries or territories, or such other persons, as may be specified in regulations made under this sub-paragraph for the purposes of the provision in question.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 32 in force at 4.3.2019 at 11:59 a.m. by S.I. 2019/429, reg. 2 (with regs. 4-9)"
    }
  ],
  "outstanding_effects": [
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  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/4/paragraph/32",
    "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."
}