{
  "url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-emissions-and-verification-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-emissions-and-verification-regulations-2026/introduction.json",
  "legislation": "uksi/2026/995",
  "legislation_title": "The Carbon Border Adjustment Mechanism (Emissions and Verification) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-emissions-and-verification-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "This Statutory Instrument has been made partly in consequence of a defect in S.I. 2026/802 and is being issued free of charge to all known recipients of that Statutory Instrument.\nCARBON BORDER ADJUSTMENT MECHANISM\nMade 8th September 2026\nLaid before the House of Commons 9th September 2026\nComing into force 1st January 2027\nThe Treasury make regulations 1 to 5 and 7 in exercise of the powers conferred by sections 148(2) and 157(1) and (2) of the Finance Act 2026.\nThe Commissioners for His Majesty’s Revenue and Customs make regulations 1, 2, 6, 7, 8 and 9 to 17 in exercise of the powers conferred by sections 154(4) and 157(1) and (2) of, and paragraphs 7(3), 10, 13 and 14 of Schedule 17 to, the Finance Act 2026.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2026 c. 11 (“FA 2026”)."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Section 155(1) of FA 2026 provides that references to “the Commissioners” are references to the Commissioners for His Majesty’s Revenue and Customs."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/995/introduction",
    "retrieved_at": "2026-10-28T20:55:29.904882+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."
}