{
  "url": "https://openlegislation.uk/greenhouse-gas-emissions-trading-scheme-order-2020/schedule-2A/paragraph-27",
  "json_url": "https://openlegislation.uk/greenhouse-gas-emissions-trading-scheme-order-2020/schedule-2A/paragraph-27.json",
  "legislation": "uksi/2020/1265",
  "legislation_title": "The Greenhouse Gas Emissions Trading Scheme Order 2020",
  "legislation_url": "https://openlegislation.uk/greenhouse-gas-emissions-trading-scheme-order-2020",
  "path": "schedule/2A/paragraph/27",
  "kind": "paragraph",
  "number": "27",
  "heading": "Control system",
  "text": "(1) The maritime operator must—\n(a) carry out a risk assessment to identify sources of risks of errors in the data flow from primary data to final data in the annual emissions report;\n(b) establish, document, implement and maintain an effective control system to ensure that any reports resulting from data flow activities—\n(i) do not contain misstatements;\n(ii) are in conformity with the emissions monitoring plan;\n(iii) comply with this Schedule;\n(c) make the risk assessment referred to in paragraph (a) available—\n(i) to the regulator upon request;\n(ii) for the purposes of verification.\n(2) For the purposes of sub-paragraph (1), the maritime operator must—\n(a) establish, document, implement and maintain written procedures, separately from the emissions monitoring plan, for data flow activities as well as for control activities;\n(b) include references to and a description of those procedures in the emissions monitoring plan;\n(c) make any written documentation of the procedures available—\n(i) to the regulator upon request;\n(ii) for the purposes of verification.\n(3) Control activities referred to in sub-paragraph (2) include, where applicable—\n(a) quality assurance of the relevant measurement equipment;\n(b) quality assurance of information technology systems ensuring that the relevant systems are designed, documented, tested, implemented, controlled and maintained in a way that ensures processing reliable, accurate and timely data in accordance with the risks identified in accordance with sub-paragraph (1);\n(c) segregation of duties in the data flow activities and control activities, as well as management of necessary competencies;\n(d) internal reviews and validation of data;\n(e) corrections and corrective action;\n(f) control of out-sourced processes;\n(g) keeping records and documentation including the management of document versions.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 2A inserted (1.7.2026) by The Greenhouse Gas Emissions Trading Scheme (Amendment) (Extension to Maritime Activities) Order 2026 (S.I. 2026/392), art. 1(1), Sch. 1"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1265/schedule/2A/paragraph/27",
    "retrieved_at": "2026-10-28T22:23:06.111058+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}