Finance Act 2019 (c. 1)

PART 3 Carbon emissions tax

Charge to tax

72 “Emissions report” and “reporting period”

(1) In this Part, “emissions report” means a report of emissions that is submitted to the regulator for the purpose of complying with—

(a) the monitoring and reporting requirements or, in the case of an excluded installation, the monitoring and reporting conditions, or

(b) a requirement of a notice of surrender or of a revocation notice.

(2) “Reporting period”, in relation to a regulated installation, means—

(a) a scheme year, or

(b) such shorter period for which an emissions report for the installation is required by a notice of surrender or a revocation notice.