{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-27",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-27.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/17/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": "Supplementary provision about repayment etc",
  "text": "(1) This paragraph applies where—\n(a) an amount has been paid by way of CBAM which (apart from paragraph 26(2)) would fall to be repaid to a person (P), and\n(b) the whole or a part of the cost of the payment of that amount to the Commissioners has, for practical purposes, been borne by a person other than P.\n(2) Where loss or damage has been, or may be, incurred by P as a result of mistaken assumptions made in P’s case about the operation of any provisions relating to CBAM, that loss or damage is to be disregarded, except to the extent of the quantified amount, in the making of a relevant determination.\n(3) In sub-paragraph (2)—\n(a) “the quantified amount” means the amount (if any) which is shown by P to constitute the amount that would appropriately compensate P for loss or damage shown by P to have resulted, for any business carried on by P, from the making of the mistaken assumptions;\n(b) a “relevant determination” means a determination for the purposes of paragraph 26(2) as to—\n(i) whether or to what extent the repayment of an amount would enrich P, or\n(ii) whether or to what extent any enrichment of P would be unjust.\n(4) The reference in sub-paragraph (2) to provisions relating to CBAM is a reference to—\n(a) any provision made by or under any enactment which relates to the tax or to any matter connected with it, or\n(b) any notice published by the Commissioners under or for the purposes of any such provision.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "modified",
      "affecting": "uksi/2026/830",
      "affecting_title": "The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026"
    },
    {
      "type": "modified",
      "affecting": "uksi/2026/830",
      "affecting_title": "The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026"
    },
    {
      "type": "modified",
      "affecting": "uksi/2026/830",
      "affecting_title": "The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/27",
    "retrieved_at": "2026-10-29T08:42:24.914774+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}