{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-19/paragraph-2",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-19/paragraph-2.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/19/paragraph/2",
  "kind": "paragraph",
  "number": "2",
  "heading": "Information and inspection powers",
  "text": "(1) Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.\n(2) In the table in paragraph 61A(2) (definition of involved third parties), after item 14 insert—\n“\n15\nA 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\nDocuments relating to matters in which the person is or has been involved\nCarbon border adjustment mechanism\n16\nA 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)\nDocuments relating to matters in which the person is or has been involved\nCarbon border adjustment mechanism\n”\n(3) In paragraph 63(1) (definition of tax), after paragraph (k) insert—\n“(ka) carbon border adjustment mechanism,”.",
  "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/19/paragraph/2",
    "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."
}