{
  "url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/introduction.json",
  "legislation": "uksi/2026/802",
  "legislation_title": "The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "carbon border adjustment mechanism\nMade 13th July 2026\nLaid before the House of Commons 14th July 2026\nComing into force 1st January 2027\nThe Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by section 157(2) of, and paragraphs 2(5)(a), 5, 7(3), 13, 14 and 28 of Schedule 17 to, the Finance Act 2026.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2026 c. 11 (“FA 2026”). In those provisions “the Commissioners” is defined, by section 155(1) of FA 2026, as the Commissioners for His Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/802/introduction",
    "retrieved_at": "2026-10-28T20:57:51.676565+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}