Contents
Article 1Citation#
This Order may be cited as the Finance Act 2009, Sections 101 and 102 (Carbon Border Adjustment Mechanism) (Interest) (Appointed Day) Order 2026.
Article 2Appointed Day#
1st January 2027 is appointed as the day on which sections 101 (late payment interest on sums due to His Majesty’s Revenue and Customs) and 102 (repayment interest on sums to be paid by His Majesty’s Revenue and Customs) of the Finance Act 2009 come into force for the purposes of the carbon border adjustment mechanism, including any penalties assessed in relation to that tax.
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