Paragraph 14 Reporting of emissionsF1
A person who is a maritime operator in relation to a scheme year must prepare a report of its maritime emissions for that scheme year (an “annual emissions report”) in accordance with—
the requirements of Part 7;
the emissions monitoring plan issued to the person under paragraph 10.
The annual emissions report must be verified as satisfactory in accordance with the requirements of Part 8.
The annual emissions report and the verification report must be submitted to the regulator by the maritime operator on or before 31st March in the year following the scheme year to which it relates.
Where a voyage commences in one scheme year but ends in another scheme year, the respective emissions must be accounted for under the scheme year in which they occurred.