# The Greenhouse Gas Emissions Trading Scheme (Amendment) (Extension to Maritime Activities) Order 2026, Paragraph 26: Amendments to Schedule 5A (Registry)


(1) Paragraph 24 is amended as follows.
(2) For sub-paragraph (1), substitute—
“(1) The operator of an installation, a person who is an aircraft operator in relation to a scheme year or a person who is a maritime operator in relation to a scheme year may surrender an allowance by transferring the allowance from—
(a) the operator’s operator holding account for the installation;
(b) the aircraft operator’s aircraft operator holding account; or
(c) the maritime operator’s maritime operator holding account,
to the surrender account.”.
(3) In sub-paragraph (3)(a)—
(a) in sub-paragraph (ii), delete the “and”;
(b) after sub-paragraph (ii), insert—
“(iii) where the person requesting the reversal is a maritime operator in relation to a scheme year, the person’s obligation to surrender allowances under paragraph 15 of Schedule 2A; and”.

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Source: https://www.legislation.gov.uk/ukdsi/2026/9780348278279/schedule/2/paragraph/26 (the official version)
Page: https://openlegislation.uk/draft-greenhouse-gas-emissions-trading-scheme-amendment-extension-to-maritime-activities-order-2026/schedule-2/paragraph-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.