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[F123. Article 32 is to be read as if—U.K.
(a)in point (1) after “verification” there were inserted “ of an operator's emission report ”;
(b)in point (2) after “verification” there were inserted “ of an operator's emission report ”;
(c)in point (3) after “verification” there were inserted “ of an operator's emission report ”;
(d)after point (3) there were inserted—
“(3a) the verification of an operator's annual activity level report concerns a category A installation referred to in Article 19(2)(a) of Implementing Regulation (EU) 2018/2066, a category B installation referred to in Article 19(2)(b) of that Implementing Regulation or an installation with low emissions as referred to in Article 47(2) of that Implementing Regulation and:
(a)that installation's only sub-installation is one to which a product benchmark pursuant to Article 10(2) of Delegated Regulation (EU) 2019/331 is applicable; and
(b)the production data relevant for the product benchmark has been evaluated as part of an audit for financial accounting purposes and the operator provides evidence of that;
(3b) the verification of an operator's annual activity level report concerns a category A installation referred to in Article 19(2)(a) of Implementing Regulation (EU) 2018/2066, a category B installation referred to in Article 19(2)(b) of that Implementing Regulation or an installation with low emissions as referred to in Article 47(2) of that Implementing Regulation and:
(a)the installation has no more than two sub-installations;
(b)if the installation has two sub-installations, one contributes less than 5% to the installation's total final allocation of allowances; and
(c)the verifier has sufficient data available to assess the split of sub-installations if relevant;
(3c) the verification of an operator's annual activity level report concerns a category A installation referred to in Article 19(2)(a) of Implementing Regulation (EU) 2018/2066, a category B installation referred to in Article 19(2)(b) of that Implementing Regulation or an installation with low emissions as referred to in Article 47(2) of that Implementing Regulation and:
(a)the installation has only heat benchmark or district heating sub-installations; and
(b)the verifier has sufficient data available to assess the split of sub-installations if relevant;”;
(e)in point (4)—
(i)in the words before point (a) after “verification” there were inserted “ of the operator's emission report or annual activity level report ”;
(ii)in paragraph (c) after “2018/2066” there were inserted “ or Article 11 of Delegated Regulation (EU) 2019/331 ”;
(f)in point (5)—
(i)in the words before point (a) after “verification” there were inserted “ of the operator's emission report or annual activity level report ”;
(ii)in paragraph (b) after “2018/2066” there were inserted “ or Article 11 of Delegated Regulation (EU) 2019/331 ”;
(g)at the end there were inserted—
“Point (3b) may not be applied if the sub-installation contributing 95% or more to the installation's total final allocation of allowances is a sub-installation to which a product benchmark pursuant to Article 10(2) of Delegated Regulation (EU) 2019/331 is applicable, unless the production data relevant for the product benchmark has been evaluated as part of an audit for financial accounting purposes and the operator provides evidence of that.”.]
Textual Amendments
F1Sch. 5 substituted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), arts. 2(1), 36
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