Regulation 1 Citation, commencement and effect
(1)
These Regulations may be cited as the Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026 and come into force on 1st January 2027.
(2)
Regulation 2(2) has effect in relation to any person who triggers registrationf1 in 2027.
(3)
Regulation 2(3) and (4) have effect in relation to charges to CBAM arising in the period beginning with 1st January 2027 and ending with 30th June 2028.
(4)
Regulation 3 has effect in relation to returns in respect of accounting periods ending with or before 30th June 2028.
Annotations
Footnotes
- f1
-
To “trigger registration” has the same meaning as in paragraph 2(2) of Schedule 17 to the Finance Act 2026.