{
  "url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-emissions-and-verification-regulations-2026",
  "json_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-emissions-and-verification-regulations-2026.json",
  "id": "uksi/2026/995",
  "title": "The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026",
  "short_title": "Carbon Border Adjustment Mechanism (Emissions and Verification) 2026",
  "long_title": "These Regulations make provision in connection with the introduction of a new tax called the carbon border adjustment mechanism (“CBAM”). CBAM was introduced by the Finance Act 2026.",
  "citation": "S.I. 2026/995",
  "type": "uksi",
  "year": "2026",
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  "date": "2026-09-08",
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      "heading": "Precursor emissions",
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