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Finance Act 2026
Part 5
Administration and enforcement

Section 152 Criminal offences

United Kingdom

Schedule 18 makes provision for criminal offences relating to CBAM and about proceedings for those offences.

← Section 151

Section 152

Section 153 →

Legislation: Finance Act 2026
Citation: 2026 c. 11, section 152
Versions: Latest · As enacted
Official version: legislation.gov.uk

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Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives. legislation.gov.uk is the official version.

👋 Jason Cartwright