# Finance Act 2026, Paragraph 23: Further provision about assessments under paragraphs 20 and 22

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

(1) An amount assessed and notified to a person under paragraph 20 or 22 is recoverable on the basis that it is an amount of CBAM due from that person.
(2) But sub-paragraph (1) does not apply if, or to the extent that, the assessment has been withdrawn or reduced.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/23 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.