{
  "url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/regulation-9",
  "json_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-administrative-provisions-regulations-2026/regulation-9.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/9",
  "kind": "regulation",
  "number": "9",
  "heading": "Interpretation of this Part",
  "text": "In this Part, “the place of origin of the good” is to be determined in accordance with provision made under section 17(1) to (6) of TCTA 2018 that is applicable to the customs tariff, as defined in section 8 of TCTA 2018, as it has effect without regard to any provision made under sections 9 to 15 or 19(4) of that Act.",
  "extent": "E+W+S+N.I.",
  "status": "prospective",
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 9 in force at 1.1.2027, see reg. 1(2)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Relevant amendments were made by section 97 of the Finance Act 2020 (c. 14), paragraph 15 of Schedule 19 and paragraph 1 of Schedule 20 to the Finance (No. 2) Act 2023 (c. 30) and section 109 of FA 2026."
    }
  ],
  "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/9",
    "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."
}