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Paragraph 6 Payment and accounting periods

United Kingdom

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

A registered or registrable person must account for and pay CBAM in respect of each accounting period.

(2)

The accounting periods are the periods of 3 months ending at the end of March, June, September and December.

(3)

Payment in respect of an accounting period must be made before the end of the last working day of the second month after the end of the accounting period.

(4)

Payment must be made by a method specified in a notice published by the Commissioners.