{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-1",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-1.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/17/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "(1) The Commissioners are responsible for the collection and management of CBAM.\n(2) In this Schedule—\n(a) Part 2—\n(i) requires a person to register with HMRC for the purposes of CBAM if the person triggers registration, and\n(ii) makes further provision relating to registration and de-registration;\n(b) Part 3 makes provision about the payment of CBAM, accounting periods and returns;\n(c) Part 4 makes provision about the determination and evidencing of emissions embodied in a CBAM good and relief under section 150;\n(d) Part 5 confers power to make regulations about the measurement of weight;\n(e) Part 6 makes provision about records;\n(f) Part 7 makes provision about the artificial separation of business activities;\n(g) Part 8 makes provision about death, incapacity and insolvency;\n(h) Parts 9 and 10 make provision about the recovery of CBAM and repayments;\n(i) Parts 11 and 12 make provision about penalties, reviews and appeals relating to CBAM.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [
    {
      "type": "modified",
      "affecting": "uksi/2026/830",
      "affecting_title": "The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026"
    },
    {
      "type": "modified",
      "affecting": "uksi/2026/830",
      "affecting_title": "The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026"
    },
    {
      "type": "modified",
      "affecting": "uksi/2026/830",
      "affecting_title": "The Carbon Border Adjustment Mechanism (Transitory Provision) Regulations 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/schedule/17/paragraph/1",
    "retrieved_at": "2026-10-29T08:42:24.914774+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."
}