{
  "url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-transitory-provision-regulations-2026/introduction",
  "json_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-transitory-provision-regulations-2026/introduction.json",
  "legislation": "uksi/2026/830",
  "legislation_title": "The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026",
  "legislation_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-transitory-provision-regulations-2026",
  "path": "introduction",
  "kind": "introduction",
  "number": null,
  "heading": "Introductory text",
  "text": "Carbon Border Adjustment Mechanism\nMade 14th July 2026\nComing into force 1st January 2027\nThe Treasury make these Regulations in exercise of the powers conferred by sections 157(1)(b) and 158(2) and (3) of the Finance Act 2026.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2026 c. 11."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/830/introduction",
    "retrieved_at": "2026-10-28T20:57:32.966021+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."
}