# Finance Act 2026, Paragraph 4: Disclosure of tax avoidance schemes

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

In paragraph 2(1) of Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: 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/4 (the official version)
Page: https://openlegislation.uk/finance-act-2026/schedule-19/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.