{
  "url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-23",
  "json_url": "https://openlegislation.uk/taxation-cross-border-trade-act-2018/schedule-5A/paragraph-23.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/23",
  "kind": "paragraph",
  "number": "23",
  "heading": "Interpretation",
  "text": "(1) Paragraph 31 of Schedule 5 (interpretation) applies subject to sub-paragraph (2).\n(2) In Schedule 5 as applied by this Schedule—\n(a) references to a definitive safeguarding amount are to be read as references to a definitive bilateral safeguarding amount or a definitive suspension of tariff rate reduction (as the case may be);\n(b) references to a provisional safeguarding amount are to be read as references to a provisional bilateral safeguarding amount or a provisional suspension of tariff rate reduction (as the case may be);\n(c) references to a safeguarding investigation are to be read as references to a bilateral safeguarding investigation;\n(d) references to a safeguarding remedy are to be read as references to a bilateral safeguarding remedy.",
  "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/23",
    "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."
}