Paragraph 35 Penalties payable in connection with this Schedule
United Kingdom
In Schedule 24 to FA 2021 (penalties for failure to make returns etc), in the Table in paragraph 2(1), after item 5 (inserted by paragraph 1(3) of Schedule 15 to this Act) insert—
“
6 Carbon border adjustment mechanism - Return under paragraph 7 of Schedule 17 to FA 2026 - ”.