The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026
These Regulations make transitory provision in relation to Part 5 of the Finance Act 2026, which concerns the introduction of the carbon border adjustment mechanism (“CBAM”).
Lifecycle
Department
Made
14 Jul 2026
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Comes into force
01 Jan 2027
Enabling power
The Treasury make these Regulations in exercise of the powers conferred by sections 157(1)(b) and 158(2) and (3) of the Finance Act 2026.
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