# The Greenhouse Gas Emissions Trading Scheme (Amendment) (Extension to Maritime Activities) Order 2026, Paragraph 11: Amendments to article 44A (Deficit notices)


(1) Article 44A is amended as follows.
(2) In paragraph (1), after sub-paragraph (b), insert—
“(c) a person who is a maritime operator in relation to a scheme year (the “relevant scheme year”) fails to surrender allowances in accordance with paragraph 15 of Schedule 2A.”.
(3) For paragraph (3)(a) to (c), substitute—
“(a) the relevant scheme year and—
(i) the installation’s reportable emissions;
(ii) the person’s aviation emissions; or
(iii) the person’s maritime emissions less any surrender deduction,
in that year;
(b) the number of allowances (if any) surrendered in compliance with article 27, the requirements of a surrender or revocation notice, article 34 or paragraph 15 of Schedule 2A (including any surrendered after the date by which allowances were required to be surrendered);
(c) the number of allowances representing the difference (the “deficit”) between allowances equal to—
(i) the installation’s reportable emissions;
(ii) the person’s aviation emissions; or
(iii) the person’s maritime emissions less any surrender deduction,
in the relevant scheme year and the number referred to in sub-paragraph (b);”.
(4) In paragraph (8), after sub-paragraph (b), insert—
“(ba) to a person who is a maritime operator in relation to a scheme year, if the person’s maritime operator holding account has been closed under paragraph 28A of that Schedule;”.

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348278279/schedule/2/paragraph/11 (the official version)
Page: https://openlegislation.uk/draft-greenhouse-gas-emissions-trading-scheme-amendment-extension-to-maritime-activities-order-2026/schedule-2/paragraph-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.