Introductory text
United Kingdom
carbon border adjustment mechanism
Made 13th July 2026
Laid before the House of Commons 14th July 2026
Coming into force 1st January 2027
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 157(2) of, and paragraphs 2(5)(a), 5, 7(3), 13, 14 and 28 of Schedule 17 to, the Finance Act 2026f1.
Annotations
Footnotes
- f1
-
2026 c. 11 (“FA 2026”). In those provisions “the Commissioners” is defined, by section 155(1) of FA 2026, as the Commissioners for His Majesty’s Revenue and Customs.