# The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026, Introduction: Introductory text


Carbon Border Adjustment Mechanism
Made 14th July 2026
Coming into force 1st January 2027
The 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.

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Source: https://www.legislation.gov.uk/uksi/2026/830/introduction (the official version)
Page: https://openlegislation.uk/carbon-border-adjustment-mechanism-transitory-provision-regulations-2026/introduction
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.