{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-48",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-48.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/17/paragraph/48",
  "kind": "paragraph",
  "number": "48",
  "heading": "Appealable decisions",
  "text": "(1) A person may appeal against a decision of the Commissioners or an officer of Revenue and Customs in respect of any of the following matters—\n(a) where a person has made a return under paragraph 7 (returns) in respect of an accounting period—\n(i) whether or not the person is liable to pay an amount of CBAM for that period;\n(ii) the amount of CBAM payable by the person for that period;\n(b) the registration, or de-registration, of a person under Part 2 of this Schedule;\n(c) whether to treat a person as if they were a registered person for the purposes of CBAM under paragraph 17(5) or 18(2);\n(d) whether to extend such treatment under paragraph 17(6);\n(e) whether the Commissioners are liable to repay an amount to a person under paragraph 25(2) or the amount of such a repayment;\n(f) whether or not the repayment of an amount under paragraph 25(2) is excessive (see paragraph 29);\n(g) the amount that a person is liable to pay the Commissioners to comply with an obligation under paragraph 28(3)(b), (c) or (e);\n(h) whether a person is liable to a penalty under paragraph 38 or 39 or the amount of such a penalty;\n(i) the period by reference to which payments of CBAM are to be made.\n(2) A person may also appeal against the following directions of the Commissioners or an officer of Revenue and Customs—\n(a) a direction under paragraph 15;\n(b) a direction under paragraph 16(2) or (6).\n(3) In sub-paragraph (1), “amount of CBAM” includes an amount recoverable on the basis that it is an amount of CBAM.\n(4) In the following provisions of this Part of this Schedule—\n(a) “decision” means a decision, determination or direction within sub-paragraph (1) or (2);\n(b) references to appealing against a decision are to appealing against the decision under paragraph 48",
  "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/48",
    "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."
}