# Finance Act 2026, Paragraph 15: Directions

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

(1) An officer of Revenue and Customs may direct a registered or registrable person—
(a) to keep such records as are specified in the direction;
(b) to preserve those records for a specified period.
(2) The officer may not give a direction under sub-paragraph (1) unless they have reasonable grounds for believing that the records specified in the direction might assist in identifying CBAM goods in respect of which CBAM might not be paid.
(3) A direction under sub-paragraph (1)—
(a) must be in writing,
(b) must specify the consequences under Part 11 of this Schedule of a failure to comply with a requirement imposed by the direction, and
(c) may be revoked or replaced by a further direction.
(4) The period specified in a direction under sub-paragraph (1)(b) may not exceed 6 years.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/15 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.