# The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 3) Regulations 2019, Regulation 26: Amendment of regulation 87B

Extent: E+W+S+N.I.

(1) Regulation 87B is amended as follows.
(2) For paragraphs (1) and (2) substitute—
“(1) Where paragraph (2) applies, a person (“P”) is not liable to an excess emissions penalty for a failure to surrender allowances in respect of those reportable emissions in a relevant year (“Y”) that exceed P's verified annual reportable emissions for that year.
(2) This paragraph applies where—
(a) the regulator becomes aware that P's reportable emissions in Y exceed P's verified annual reportable emissions in respect of that year; and
(b) P failed to surrender a number of allowances equal to the unreported emissions by 30th April in the year following Y.”.
(3) In paragraph (5)—
(a) omit sub-paragraph (b);
(b) omit sub-paragraph (d);
(c) after sub-paragraph (e), insert—
“(ea) “verified annual reportable emissions” means—
(i) reportable emissions that are verified pursuant to regulation 10 of the 2005 Regulations or regulation 21 of the 2010 Regulations ;
(ii) reportable emissions that are determined by the regulator under regulation 30 of the 2005 Regulations or regulation 22 of the 2010 Regulations;”.

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Source: https://www.legislation.gov.uk/uksi/2019/1440/regulation/26 (the official version)
Page: https://openlegislation.uk/greenhouse-gas-emissions-trading-scheme-amendment-no-3-regulations-2019/regulation-26
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.