{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-20",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-20.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/5A/paragraph/20",
  "kind": "paragraph",
  "number": "20",
  "heading": "Reports and updates by the TRA and Secretary of State",
  "text": "(1) This paragraph applies where, in accordance with Schedule 5 as applied by this Schedule—\n(a) the Secretary of State accepts or rejects a recommendation made by the TRA under any provision of that Schedule;\n(b) the TRA determines that there is no recommendation which it could make.\n(2) The Secretary of State may—\n(a) produce and publish a report or update in relation to the bilateral safeguarding investigation concerned;\n(b) request that the TRA produces such a report or update.\n(3) Where the Secretary of State makes a request under sub-paragraph (2)(b)—\n(a) the TRA must produce a report or update (as the case may be) in accordance with the request, and\n(b) the Secretary of State may publish the report or update.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 5A inserted (11.7.2023 for specified purposes, 13.5.2024 in so far as not already in force) by Finance (No. 2) Act 2023 (c. 30), Sch. 20 paras. 2, 3(1); S.I. 2024/522, reg. 2"
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    },
    {
      "type": "inserted",
      "affecting": "ukpga/2026/11",
      "affecting_title": "Finance Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2018/22/schedule/5A/paragraph/20",
    "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."
}