# The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026, Regulation 3: Modification to Schedule 24 to the Finance Act 2021


In Schedule 24 to the Finance Act 2021 (penalties for failure to make returns etc), in the Table in paragraph 2(1), the following is treated as substituted for item 6—
“
6
Carbon border adjustment mechanism
Return under paragraph 7(1) and (2)(a) of Schedule 17 to FA 2026
Return under paragraph 7(1) and (2)(b) or (c) of Schedule 17 to FA 2026
-
”.

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Source: https://www.legislation.gov.uk/uksi/2026/830/regulation/3 (the official version)
Page: https://openlegislation.uk/carbon-border-adjustment-mechanism-transitory-provision-regulations-2026/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.