# Finance Act 2026, Paragraph 2: Information and inspection powers

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

(1) Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.
(2) 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
”
(3) In paragraph 63(1) (definition of tax), after paragraph (k) insert—
“(ka) carbon border adjustment mechanism,”.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/schedule/19/paragraph/2 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-19/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.