Introductory text

This Statutory Instrument has been made partly in consequence of a defect in S.I. 2026/802 and is being issued free of charge to all known recipients of that Statutory Instrument.

CARBON BORDER ADJUSTMENT MECHANISM

Made 8th September 2026

Laid before the House of Commons 9th September 2026

Coming into force 1st January 2027

The Treasury make regulations 1 to 5 and 7 in exercise of the powers conferred by sections 148(2) and 157(1) and (2) of the Finance Act 2026^f1.

The Commissioners for His Majesty’s Revenue and Customs make regulations 1, 2, 6, 7, 8 and 9 to 17 in exercise of the powers conferred by sections 154(4) and 157(1) and (2) of, and paragraphs 7(3), 10, 13 and 14 of Schedule 17 to, the Finance Act 2026^f2.