12 Tariff suspension
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

12  Tariff suspension

(1)     The Treasury may by regulations make provision securing that, for a specified period, the rate of import duty applicable to specified goods is to be lower than the applicable rate in the customs tariff in its standard form.

(2)     The regulations must provide that (subject to any exceptions) the Secretary

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