{
  "url": "https://openlegislation.uk/finance-act-2026/section-156",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-156.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/156",
  "kind": "section",
  "number": "156",
  "heading": "Power to make provision for linked emissions trading schemes",
  "text": "(1) The Treasury may by regulations amend this Part for the purpose of—\n(a) excluding emissions embodied in goods that originate from a country or territory with a linked emissions trading scheme from the charge to CBAM;\n(b) providing that such goods are to be disregarded when calculating the aggregate value of imports for the purposes of Part 2 of Schedule 2 (registration).\n(2) In this section, “a country or territory with a linked emissions trading scheme” means—\n(a) a country or territory that has entered into arrangements with the United Kingdom for the purpose of linking its emissions trading scheme with the UK Emissions Trading Scheme, or\n(b) a country or territory that has entered into arrangements with a country or territory of a kind referred to in paragraph (a) for the purpose of linking its emissions trading scheme with that country or territory’s emissions trading scheme.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2026/11/section/156",
    "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."
}