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• the information an application for a repayment investigation needs to cover • how we calculate whether a repayment amount is due Primary legislation in the Taxation (Cross-border Trade) Act 2018 (the Taxation Act) Schedule 4 Paragraph 28 gives provision for the TRA to investigate matters relating to repayment of an anti-dumping or countervailing duty, or any interest paid as part of this duty. Secondary ...

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