{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-4",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-4/paragraph-4.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/4",
  "kind": "paragraph",
  "number": "4",
  "heading": null,
  "text": "(1) For the purposes of this Schedule, “the amount of the subsidy”, in relation to goods, means the amount of the benefit conferred during a specified period by the countervailable subsidy as attributed to the goods in question.\n(2) Regulations may make provision—\n(a) about how the amount of the benefit conferred by the countervailable subsidy is to be determined for those purposes;\n(b) about what constitutes or does not constitute “benefit” for those purposes;\n(c) about how the amount of the benefit conferred is to be attributed to the goods in question.\n(3) Such regulations may, among other things, make provision about the use of sampling or cumulative assessments.\n(4) “Specified period” means such period as may be specified by regulations.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 4 para. 4 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/4",
    "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."
}