Paragraph 2 Information and inspection powers

Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.

In the table in paragraph 61A(2) (definition of involved third parties), after item 14 insert—

“

15	A person involved (in any capacity) in the production, or importation to or exportation from the United Kingdom, of CBAM goods (within the meaning of section 2 of FA 2026) or in connected activities	Documents relating to matters in which the person is or has been involved	Carbon border adjustment mechanism
16	A person involved (in any capacity) in the supply, storage purchase, sale or transportation of CBAM goods (within the meaning of section 2 of FA 2026)	Documents relating to matters in which the person is or has been involved	Carbon border adjustment mechanism

”

In paragraph 63(1) (definition of tax), after paragraph (k) insert—

“(ka)

carbon border adjustment mechanism,”.