{
  "url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/introduction/enacted",
  "json_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/introduction/enacted.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/enacted",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "carbon border adjustment mechanism\nMade\n13th July 2026 Laid before the House of Commons\n14th July 2026 Coming into force\n1st January 2027 The 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": "enacted",
  "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."
}