{
  "url": "https://openlegislation.uk/investment-transactions-tax-regulations-2014/regulation-6",
  "json_url": "https://openlegislation.uk/investment-transactions-tax-regulations-2014/regulation-6.json",
  "legislation": "uksi/2014/685",
  "legislation_title": "The Investment Transactions (Tax) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/investment-transactions-tax-regulations-2014",
  "path": "regulation/6",
  "kind": "regulation",
  "number": "6",
  "heading": "“Transaction in a carbon emission trading product”",
  "text": "(1) For the purposes of regulation 2(2)(g), a “transaction in a carbon emission trading product” means a transaction—\n(a) in transferable units issued pursuant to the Kyoto Protocol, or\n(b) in any similar transferable units relating to emissions of greenhouse gases,\nwhere the transaction does not otherwise fall within any other sub-paragraph of regulation 2(2).\n(2) For the purposes of this regulation—\n“the Kyoto Protocol” means the Kyoto Protocol to the United Nations Framework Convention on Climate Change signed at Kyoto on 11th December 1997,\n“units” includes assigned amount units, certified emission reductions, emission reduction units and removal units.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "The text of the Kyoto Protocol is available at www.unfccc.int/kyoto_protocol/items/2830.php."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/685/regulation/6",
    "retrieved_at": "2026-10-29T00:22:42.006036+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."
}