# The Greenhouse Gas Emissions Trading Scheme Auctioning Regulations 2021, Paragraph 12


The applicant’s latest audited annual report and accounts including the profit and loss account and balance sheet, if any; if none, a VAT return, or such further information as required to be satisfied as to the applicant’s solvency and creditworthiness.

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Source: https://www.legislation.gov.uk/ukdsi/2021/9780348220049/schedule/paragraph/12 (the official version)
Page: https://openlegislation.uk/draft-greenhouse-gas-emissions-trading-scheme-auctioning-regulations-2021/schedule/paragraph-12
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.