Part 7 Artificial separation of business activities United Kingdom Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 17 para. 2 modified by Carbon Border Adjustment Mechanism (Transitory Provision) 2026 reg. 2(2) Sch. 17 para. 6 modified by Carbon Border Adjustment Mechanism (Transitory Provision) 2026 reg. 2(3) Sch. 17 para. 7 modified by Carbon Border Adjustment Mechanism (Transitory Provision) 2026 reg. 2(4) 16Paragraph 16 Part 7