# Finance Act 2026, Paragraph 26: Supplementary provision about repayment etc

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

(1) The Commissioners are not liable, on any claim for a repayment of CBAM, to repay any amount paid more than 3 years before the making of the claim.
(2) It is a defence to any claim for repayment of an amount of CBAM that the repayment of that amount would unjustly enrich the claimant.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/26 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.