# Finance Act 2026, Paragraph 35: Penalties payable in connection with this Schedule

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

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
-
”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/35 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.