The Carbon Border Adjustment Mechanism (Calculation of CBAM Rate and Determination of Carbon Price Relief) Regulations 2026
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Title and introductory text
2026 No. 809 CARBON BORDER ADJUSTMENT MECHANISM The Carbon Border Adjustment Mechanism (Calculation of CBAM Rate and Determination of Carbon Price Relief) Regulations 2026 Approved by the House of Commons Made 13th July 2026 Laid before the House of Commons 14th July 2026 Coming into force 1st January 2027 The Treasury make these Regulations in exercise of the powers conferred by sections 149(6), 150(2) and 157(2) of the Finance Act 2026. The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 154(4) and 157(2) of, and paragraphs 12(1) and 14(1) of Schedule 17 to, the Finance Act 2026.
Title and introductory text
2026 No. 809 CARBON BORDER ADJUSTMENT MECHANISM The Carbon Border Adjustment Mechanism (Calculation of CBAM Rate and Determination of Carbon Price Relief) Regulations 2026 Approved by the House of Commons Made 13th July 2026 Laid before the House of Commons 14th July 2026 Coming into force 1st January 2027 The Treasury make these Regulations in exercise of the powers conferred by sections 149(6), 150(2) and 157(2) of the Finance Act 2026. The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 154(4) and 157(2) of, and paragraphs 12(1) and 14(1) of Schedule 17 to, the Finance Act 2026.
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