{
  "url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/regulation-6",
  "json_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/regulation-6.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": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "Preservation and form of records",
  "text": "(1) This regulation applies to records required to be kept under these Regulations, excluding regulation 17.\n(2) Where the record relates to an accounting period that record must be preserved for a period of 6 years beginning with the day after the end of the accounting period.\n(3) In any other case, the record must be preserved for a period of 6 years beginning with the day on which the record is created.\n(4) All records must be kept and preserved in writing.",
  "extent": "E+W+S+N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 6 in force at 1.1.2027, see reg. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Paragraph 6 of Schedule 17 to FA 2026 sets out the accounting periods that apply for the purposes of CBAM."
    }
  ],
  "outstanding_effects": [
    {
      "type": "coming into force",
      "affecting": "uksi/2026/802",
      "affecting_title": "The Carbon Border Adjustment Mechanism (Administrative Provisions) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/802/regulation/6",
    "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."
}