# Finance Act 2026, Paragraph 5: Value of CBAM goods

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

The Commissioners may by regulations make provision about determining the value of CBAM goods for the purposes of this Part of this Schedule.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/5 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.