SolvedSchedule 19 | Supplementary amendments relating to CBAM
From legislation.gov.uk
(1)In section 1 of the Provisional Collection of Taxes Act 1968 (temporary statutory effect of House of Commons resolutions), in subsection (1), after “climate change levy,” insert “carbon border adjustment mechanism,”.
(1)Schedule 36 to FA 2008 (information and inspection powers) is amended as follows.
(2)In the table in paragraph 61A(2) (definition of involved third parties), after item 14 insert—
| 15 | A person involved (in any capacity) in the production, or importation to or exportation from the United Kingdom, of CBAM goods (within the meaning of section 2 of FA 2026) or in connected activities | Documents relating to matters in which the person is or has been involved | Carbon border adjustment mechanism |
| 16 | A person involved (in any capacity) in the supply, storage purchase, sale or transportation of CBAM goods (within the meaning of section 2 of FA 2026) | Documents relating to matters in which the person is or has been involved | Carbon border adjustment mechanism |
(3)In paragraph 63(1) (definition of tax), after paragraph (k) insert—
(ka)carbon border adjustment mechanism,
.
(3)In paragraph 4(2) of Schedule 18 to FA 2016 (serial tax avoidance: definition of indirect tax), after “climate change levy” insert—.
(4)In paragraph 2(1) of Schedule 17 to F(No.2)A 2017 (disclosure of tax avoidance schemes: definition of indirect tax), after “climate change levy” insert—.