12. The UK operator must—
(a)prepare a report of its tonne-kilometre data monitored in accordance with regulation 11;
(b)ensure that report—
(i)complies with the Monitoring and Reporting Decision and Annex IV to the EU ETS Directive; and
(ii)is verified by an independent verifier in accordance with the Monitoring and Reporting Decision and Annex V to the EU ETS Directive; and
(c)submit that report to the regulator by 31st March in the year after the benchmarking year.