Paragraph 3

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Sch. 54 para. 9D repealed by Finance Act 2012 Sch. 39 para. 28(1)
Sch. 54 para. 9B 9C and cross-heading inserted by Finance (No. 3) Act 2010 Sch. 9 para. 11
Sch. 54 para. 12A 12B and cross-heading inserted by Finance (No. 3) Act 2010 Sch. 9 para. 19
Sch. 54 Pt. A1 inserted by Finance (No. 3) Act 2010 Sch. 9 para. 10
Sch. 54 coming into force by Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) 2026 art. 2

Date A is the date on which the amount was paid to HMRC.

Notes on Schedule 54

Commencement

I1

Sch. 54 in force at 31.8.2010 for specified purposes by S.I. 2010/1878, art. 2

I2

Sch. 54 in force at 6.10.2011 for specified purposes by S.I. 2011/2391, art. 2(c)

I3

Sch. 54 in force at 31.10.2011 for specified purposes by S.I. 2011/701, art. 3(2) (with art. 4)

I4

Sch. 54 in force at 1.2.2013 for specified purposes by S.I. 2013/67, art. 2

I5

Sch. 54 in force at 1.10.2013 for specified purposes by S.I. 2013/2472, art. 2

I6

Sch. 54 in force at 6.5.2014 for specified purposes by S.I. 2014/992, art. 3(2)

I7

Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3269, art. 4(1) (with art. 4(2))

I8

Sch. 54 in force at 1.1.2015 for specified purposes by S.I. 2014/3324, art. 3

I9

Sch. 54 in force at 1.4.2015 for specified purposes by S.I. 2015/974, art. 2

I10

Sch. 54 in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(a)

I11

Sch. 54 in force at 6.4.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 31

I12

Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/918, art. 2

I13

Sch. 54 in force at 1.6.2019 for specified purposes by S.I. 2019/921, art. 2

I14

Sch. 54 in force at 6.9.2019 for specified purposes by S.I. 2019/1238, art. 2 (with art. 3)

I15

Sch. 54 in force at 5.10.2020 for specified purposes by S.I. 2020/979, art. 3(2)

I16

Sch. 54 in force at 6.4.2021 for specified purposes by S.I. 2021/445, reg. 2

Sch. 54 in force at 6.4.2021 for specified purposes by 2020 c. 14, Sch. 1 para. 29 (with Sch. 1 paras. 30-34)

Sch. 54 in force retrospectively at 6.4.2021 for specified purposes by 2022 c. 3, Sch. 10 para. 29

I17

Sch. 54 in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(a)

I18

Sch. 54 in force at 1.1.2023 for specified purposes by S.I. 2022/1277, reg. 2(2)(b) (with reg. 3)

I19

Sch. 54 in force at 1.5.2023 for specified purposes by S.I. 2023/385, art. 2

I20

Sch. 54 in force at 30.9.2023 for specified purposes by S.I. 2023/997, art. 2

I21

Sch. 54 in force at 4.3.2024 for specified purposes by S.I. 2024/133, art. 2

I22

Sch. 54 in force at 21.5.2026 for specified purposes by S.I. 2026/552, art. 2