{
  "url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-transitory-provision-regulations-2026/regulation-3",
  "json_url": "https://openlegislation.uk/carbon-border-adjustment-mechanism-transitory-provision-regulations-2026/regulation-3.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": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Modification to Schedule 24 to the Finance Act 2021",
  "text": "In Schedule 24 to the Finance Act 2021 (penalties for failure to make returns etc), in the Table in paragraph 2(1), the following is treated as substituted for item 6—\n“\n6\nCarbon border adjustment mechanism\nReturn under paragraph 7(1) and (2)(a) of Schedule 17 to FA 2026\nReturn under paragraph 7(1) and (2)(b) or (c) of Schedule 17 to FA 2026\n-\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "2021 c. 26."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Item 6 in the Table in paragraph 2(1) was inserted by paragraph 35 of Schedule 17 to the Finance Act 2026."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2026/830/regulation/3",
    "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."
}