11 Quotas
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

11 Ìý²Ï³Ü´Ç³Ù²¹²õ

(1)     Regulations may make provision for determining the amount of import duty applicable to any goods that are subject to a quota.

(2)     Goods are subject to a quota for the purposes of this section if—

(a)     Her Majesty's government in the United Kingdom makes arrangements with the government of a country or territory outside the United Kingdom and the arrangements contain provision for the goods concerned to be subject to a quota, or

(b)     the Treasury otherwise consider that it is appropriate for the goods concerned to be subject to a quota.

(3)     Regulations

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