---
title: "The Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) Order 2026"
id: 44714e28-ac26-4a14-a040-398b5c3d9b58
authority: uk
place: "United Kingdom"
applies_also_from: []
kind: regulation
in_force: true
publisher_url: https://www.legislation.gov.uk/uksi/2026/994
attribution: "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
solon_url: https://solon.orangecat.ch/law/44714e28-ac26-4a14-a040-398b5c3d9b58
language: en
in_force_from: 2026-09-08
date_basis: publisher
status: consolidated
source_url: https://www.legislation.gov.uk/uksi/2026/994/data.xml
read_on: 2026-11-10
sha256: 2af52d17636aadafa152126d973e2919152aa8bd97639401992889fc745988d6
provisions: 3
---

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

## Title and introductory text {#prelims}

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 {#article-1}

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

## 2 Appointed Day {#article-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, including any penalties assessed in relation to that tax.