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In force since 2026-09-08, as the publisher states.
Copy read on 2026-11-10. The page it was read from
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.
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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.
Propose a changeThis Order may be cited as the Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) Order 2026.
Propose a change1st 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.
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