Section 148 | Embodied emissions

(1)In this Part, “emissions embodied in a CBAM good” means emissions that are attributable to the production of a CBAM good.

(2)The Treasury may by regulations make provision about what it means for emissions to be attributable to the production of a CBAM good.

(3)Regulations under subsection (2) may (among other things) make provision about emissions that are emitted in the course of an activity carried out in connection with the production of—

(a)a CBAM good, or

(b)materials used (including goods processed) to produce a CBAM good.

(4)See paragraphs 10 and 11 of Schedule 17 for provision about how to determine and evidence emissions embodied in a CBAM good.