xmlns:atom="http://www.w3.org/2005/Atom"

PART 3Carbon emissions tax

Charge to tax

74Liability to pay carbon emissions tax

(1)Carbon emissions tax in relation to an installation is payable by the person who, at the end of the reporting date, holds the permit for the installation.

(2)The “reporting date”, in relation to a reporting period, means the day on which the emissions report for that period is required to be submitted to the regulator under the Emissions Regulations.