Introductory text
United Kingdom As made
carbon border adjustment mechanism
Made
13th July 2026Laid before the House of Commons
14th July 2026Coming into force
1st January 2027The 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
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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.