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Statutory Instruments

2026 No. 994 (C. 81)

Carbon Border Adjustment Mechanism

The Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) Order 2026

Made

8th September 2026

The Treasury make this Order in exercise of the powers conferred by section 104(3) and (4) of the Finance Act 2009(1).

Citation

1. This Order may be cited as the Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) Order 2026.

Appointed Day

2. 1st January 2027 is appointed as the day on which sections 101 (late payment interest on sums due to His Majesty’s Revenue and Customs) and 102 (repayment interest on sums to be paid by His Majesty’s Revenue and Customs) of the Finance Act 2009 come into force for the purposes of the carbon border adjustment mechanism(2), including any penalties assessed in relation to that tax.

Claire Hughes

Christian Wakeford

Two of the Lords Commissioners of His Majesty’s Treasury

8th September 2026

(2)

See Part 5 of the Finance Act 2026 (c. 11), which introduces the carbon border adjustment mechanism as a tax.

Status: This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
The Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) Order 2026 (2026/994)
Version from: original only

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