{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-12",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-12.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/17/paragraph/12",
  "kind": "paragraph",
  "number": "12",
  "heading": null,
  "text": "(1) The Commissioners may by regulations make provision about how relief under section 150 (carbon price relief) is to be determined and evidenced.\n(2) Regulations under sub-paragraph (1) may (among other things)—\n(a) make provision for methods of calculating the relief in accordance with principles for determining the amount of relief set out in regulations made under section 150;\n(b) make provision otherwise supplementing regulations made under section 150 about how relief under that section is to be determined;\n(c) make different provision in relation to different goods, sectors, places, circumstances or activities or by reference to where a carbon price is payable;\n(d) make provision requiring information to be verified by a specified person or body or by reference to information provided by a third party;\n(e) make provision about currency conversion.",
  "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/12",
    "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."
}