Finance Act 2026
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
143 Charge to CBAM
(1) CBAM is charged on the emissions embodied in a CBAM good when the good is imported into the United Kingdom. (2) In this Part, “CBAM good” means a good specified by Schedule 16 (but see section 145(3)). (3) Schedule 16 specifies the following kinds of goods— (a) aluminium goods; (b) cement; (c) fertilisers; (d) hydrogen; (e) iron and steel goods.
143 Charge to CBAM
(1) CBAM is charged on the emissions embodied in a CBAM good when the good is imported into the United Kingdom. (2) In this Part, “CBAM good” means a good specified by Schedule 16 (but see section 145(3)). (3) Schedule 16 specifies the following kinds of goods— (a) aluminium goods; (b) cement; (c) fertilisers; (d) hydrogen; (e) iron and steel goods.
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