| Guvnor

Made under: Finance Act 2026
Status: Not Yet in Force
Penalty ceiling: Regulated

Does it bind you?

Business-side roles with duties under this instrument.

Any Person3 Licence Holder1

Other Acts binding the same actors

If a role above is yours, these are the other instruments that most often bind it.

Any Person — also bound by 2684 other Acts

Human Medicines Regulations 2012 184 duties

Merchant Shipping Act 1995 144 duties

Insolvency (England and Wales) Rules 2016 104 duties

Communications Act 2003 92 duties

Road Traffic Act 1988 92 duties

Licence Holder — also bound by 245 other Acts

Petroleum (Current Model Clauses) Order 1999 318 duties

The Petroleum Licensing (Exploration and Production) (Seaward and Landward Areas) Regulations 2004 123 duties

Human Medicines Regulations 2012 83 duties

Space Industry Regulations 2021 68 duties

The Petroleum (Production) (Landward Areas) Regulations 1991 65 duties

What it requires

Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.

s.013 Verification of data Regulated

Verify emissions data in line with HMRC notice requirementsAny Person

s.014 Verification report Regulated

Verifier must provide verification report to installation operatorAny Person

s.015 Accreditation bodies Regulated

Accreditation bodies must maintain GACI membership and comply with HMRC noticesAny Person

s.016 Record keeping requirements Regulated

Keep CBAM verification reports for 6 yearsLicence Holder

13 other provisions — procedural and definitional

s.001 Citation and commencement

s.002 Interpretation

s.003 Emissions attributable to the production of a CBAM good

s.004 Default values

s.005 Actual emissions

s.006 Attribution

s.007 Precursor emissions

s.008 Emissions conversion table

s.009 Period for monitoring relevant emissions

s.010 Verified emissions data

s.011 Methodology for measuring relevant emissions

s.012 Requirements to be a verifier

s.017 Amendment of the Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026

Help complying

Guvnor’s practical routes through this instrument.

1 more guide that reference this instrument

Check whether you must register for the UK carbon border adjustment mechanism (CBAM) and how to account for it

Connected legislation

The wider family of instruments made under the same parent Act.

The Finance Act 2026 (Scottish and Welsh Property Income Rates) (Appointed Day and Tax Year) Regulations 2026 SI 2026/1023

Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.