{
  "url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-transitory-provision-regulations-2026/note",
  "json_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-transitory-provision-regulations-2026/note.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": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations make transitory provision in relation to Part 5 of the Finance Act 2026, which concerns the introduction of the carbon border adjustment mechanism (“CBAM”).\nRegulation 1 provides that the modifications made by these Regulations only have effect in respect of anyone that triggers registration in 2027, charges to CBAM that arise between 1st January 2027 until 30th June 2028, or returns relating to any accounting periods up until 30th June 2028.\nRegulation 2 modifies the effect of paragraphs 2(4) and 6(2) of Schedule 17 to the Finance Act 2026 to temporarily delay the obligation to register for CBAM and extend the duration of the first accounting period for CBAM. It also makes modifications to the deadlines for making returns and payment under paragraphs 6(3) and 7(2) of that Schedule.\nRegulation 3 makes modifications to Schedule 24 to the Finance Act 2021 in consequence of the longer first accounting period.\nA Tax Information and Impact Note covering this instrument was published on 26th November 2025 alongside Budget 2025 and is available on the website at https://www.gov.uk/government/publications/introduction-of-carbon-border-adjustment-mechanism. It remains an accurate summary of the impacts that apply to this instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/830/note",
    "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."
}