The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026
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Change 1
Title and introductory text
This Statutory Instrument has been made partly in consequence of a defect in S.I. 2026/802 and is being issued free of charge to all known recipients of that Statutory Instrument. 2026 No. 995 CARBON BORDER ADJUSTMENT MECHANISM The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026 Made 8th September 2026 Laid before the House of Commons 9th September 2026 Coming into force 1st January 2027 The Treasury make regulations 1 to 5 and 7 in exercise of the powers conferred by sections 148(2) and 157(1) and (2) of the Finance Act 2026. The Commissioners for His Majesty’s Revenue and Customs make regulations 1, 2, 6, 7, 8 and 9 to 17 in exercise of the powers conferred by sections 154(4) and 157(1) and (2) of, and paragraphs 7(3), 10, 13 and 14 of Schedule 17 to, the Finance Act 2026.
Title and introductory text
This Statutory Instrument has been made partly in consequence of a defect in S.I. 2026/802 and is being issued free of charge to all known recipients of that Statutory Instrument. 2026 No. 995 CARBON BORDER ADJUSTMENT MECHANISM The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026 Made 8th September 2026 Laid before the House of Commons 9th September 2026 Coming into force 1st January 2027 The Treasury make regulations 1 to 5 and 7 in exercise of the powers conferred by sections 148(2) and 157(1) and (2) of the Finance Act 2026. The Commissioners for His Majesty’s Revenue and Customs make regulations 1, 2, 6, 7, 8 and 9 to 17 in exercise of the powers conferred by sections 154(4) and 157(1) and (2) of, and paragraphs 7(3), 10, 13 and 14 of Schedule 17 to, the Finance Act 2026.
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