# Finance Act 2026, Section 158: Commencement and transitory provision

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

(1) This Part has effect in relation to goods imported into the United Kingdom on or after 1 January 2027.
(2) The Treasury may by regulations modify the effect of—
(a) paragraph 2(4) of Schedule 17 as regards any person who triggers registration in 2027 or 2028;
(b) paragraph 6(2) or (3) or 7(2) for the purposes of any accounting period in respect of CBAM falling in 2027 or 2028.
(3) Provision included in regulations under this section by virtue of section 157(1)(b) may modify the effect of any enactment.

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Source: https://www.legislation.gov.uk/ukpga/2026/11/section/158 (the official version)
Page: https://openlegislation.uk/finance-act-2026/section-158
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.