{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-18/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-18/paragraph-1.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/18/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) A person commits an offence if the person is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion (by that person or another person) of CBAM.\n(2) The reference in sub-paragraph (1) to the evasion of CBAM includes a reference to obtaining—\n(a) relief relating to CBAM, or\n(b) a repayment of CBAM,\nin circumstances where there is no entitlement to it.\n(3) A person guilty of an offence under this paragraph is liable—\n(a) on summary conviction in England and Wales—\n(i) to imprisonment for a term not exceeding the general limit in a magistrates’ court,\n(ii) to a fine not exceeding £20,000 or (if greater) three times the total of the amounts of CBAM that were, or were intended to be, evaded, or\n(iii) to both;\n(b) on summary conviction in Scotland—\n(i) to imprisonment for a term not exceeding 12 months,\n(ii) to a fine not exceeding the statutory maximum or (if greater) three times the total of the amounts of CBAM that were, or were intended to be, evaded, or\n(iii) to both;\n(c) on summary conviction in Northern Ireland—\n(i) to imprisonment for a term not exceeding 6 months,\n(ii) to a fine not exceeding the statutory maximum or (if greater) three times the total of the amounts of CBAM that were, or were intended to be, evaded, or\n(iii) to both;\n(d) on conviction on indictment—\n(i) to imprisonment for a term not exceeding 14 years,\n(ii) to a fine, or\n(iii) to both.\n(4) In sub-paragraph (3), the references to the amounts of CBAM that were, or were intended to be, evaded include—\n(a) the amounts of any relief relating to CBAM, and\n(b) the amounts of any repayment of CBAM,\nwhich were, or were intended to be, obtained in circumstances when there was no entitlement to them.\n(5) In determining for the purposes of sub-paragraph (3) the amounts of CBAM that were, or were intended to be, evaded, no account is to be taken of the extent to which any liability to tax of a person would be, or would have been, reduced by the amount of any relief relating to CBAM or repayment of CBAM to which the person was, or would have been, entitled.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/schedule/18/paragraph/1",
    "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."
}