{
  "url": "https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-6",
  "json_url": "https://openlegislation.uk/finance-act-2026/schedule-17/paragraph-6.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "schedule/17/paragraph/6",
  "kind": "paragraph",
  "number": "6",
  "heading": "Payment and accounting periods",
  "text": "(1) A registered or registrable person must account for and pay CBAM in respect of each accounting period.\n(2) The accounting periods are the periods of 3 months ending at the end of March, June, September and December.\n(3) Payment in respect of an accounting period must be made before the end of the last working day of the second month after the end of the accounting period.\n(4) Payment must be made by a method specified in a notice published by the Commissioners.",
  "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/6",
    "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."
}