# Finance Act 2026, Paragraph 1

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

(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.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.