Section 142 | Introduction to CBAM

(1)A tax called the carbon border adjustment mechanism (“CBAM”) is to be charged in accordance with this Part.

(2)In this Part—

(a)sections 143 to 150 and Schedule 16 set out the charge to CBAM (and include exemptions and relief);

(b)section 151 and Schedule 17 provide for the administration and enforcement of CBAM;

(c)section 152 and Schedule 18 provide for criminal offences relating to CBAM;

(d)sections 153 to 158 and Schedule 19 make general provision.