# Finance Act 2026, Paragraph 3: Serial tax avoidance

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

In paragraph 4(2) of Schedule 18 to FA 2016 (serial tax avoidance: definition of indirect tax), 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/3 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-19/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.