# Taxation (Cross-border Trade) Act 2018, Paragraph 20: Reports and updates by the TRA and Secretary of State

Extent: E+W+S+N.I.

(1) This paragraph applies where, in accordance with Schedule 5 as applied by this Schedule—
(a) the Secretary of State accepts or rejects a recommendation made by the TRA under any provision of that Schedule;
(b) the TRA determines that there is no recommendation which it could make.
(2) The Secretary of State may—
(a) produce and publish a report or update in relation to the bilateral safeguarding investigation concerned;
(b) request that the TRA produces such a report or update.
(3) Where the Secretary of State makes a request under sub-paragraph (2)(b)—
(a) the TRA must produce a report or update (as the case may be) in accordance with the request, and
(b) the Secretary of State may publish the report or update.

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Source: https://www.legislation.gov.uk/ukpga/2018/22/schedule/5A/paragraph/20 (the official version)
Page: https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-20
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.