OpenLegislation

Paragraph 1

United Kingdom

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

(1)

The Commissioners are responsible for the collection and management of CBAM.

(2)

In this Schedule—

(a)

Part 2—

(i)

requires a person to register with HMRC for the purposes of CBAM if the person triggers registration, and

(ii)

makes further provision relating to registration and de-registration;

(b)

Part 3 makes provision about the payment of CBAM, accounting periods and returns;

(c)

Part 4 makes provision about the determination and evidencing of emissions embodied in a CBAM good and relief under section 150;

(d)

Part 5 confers power to make regulations about the measurement of weight;

(e)

Part 6 makes provision about records;

(f)

Part 7 makes provision about the artificial separation of business activities;

(g)

Part 8 makes provision about death, incapacity and insolvency;

(h)

Parts 9 and 10 make provision about the recovery of CBAM and repayments;

(i)

Parts 11 and 12 make provision about penalties, reviews and appeals relating to CBAM.