# Finance Act 2026, Paragraph 1: Provisional collection of CBAM

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

In section 1 of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of House of Commons resolutions), in subsection (1), after “climate change levy,” insert “carbon border adjustment mechanism,”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/19/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-19/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.