# Finance Act 2026, Paragraph 2

Extent: E+W+S+N.I.

(1) In this Schedule “commodity code” means a code assigned to a classification of goods by the Goods Classification Table.
(2) Regulations under section 8 of TCTA 2018 about determining within which commodity code a good falls apply for the purposes of CBAM.
(3) The Commissioners may by regulations make such amendments to the Table in paragraph 1 as they consider appropriate in consequence of the Goods Classification Table, or a document replacing it, being amended or replaced.
(4) In this paragraph, references to the Goods Classification Table are references to the Goods Classification Table as defined in regulations under section 8 of TCTA 2018.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/16/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-16/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.