CHAPTER II

Application, data reporting and monitoring rules

Application for free allocation in 2027-2030 allocation period by operators of incumbent installations
Article 4
1.
The operator of any of the following installations may apply to the regulator for free allocation in the
2027-2030
allocation period:
a
an installation for which a permit is issued on or before 30 June
2025
;
b
an installation that is an ultra-small emitter for the
2025
scheme year;
c
an installation for which an application for a permit has been made but not yet determined.
1a
An application consists of 2 stages to be completed, as follows:
a
the first stage is that in the period beginning with 1 April 2025 and ending with 30 June 2025, the operator must submit the documents referred to in paragraph 2 to the regulator;
b
the second stage is that in the period beginning with 1 April 2026 and ending with 30 June 2026, the operator must:
i
notify the regulator in writing that the operator wishes the application to proceed; and
ii
where relevant, resubmit the documents referred to in paragraph 2 with any amendments necessary to take account of any changes to free allocation rules for the 2027-2030 allocation period made after 31 March 2025 (for example, changes to the list of sectors and subsectors set out in the Annex to Commission Delegated Decision (EU) 2019/708).
1b
In the case of an operator of an installation included in the hospital and small emitter list for 2026-2030 or the ultra-small emitter list for 2026-2030, a notification under paragraph 1a(b)(i) that the operator wishes the application to proceed must also state whether the operator:
a
does not wish the installation to be a hospital or small emitter or an ultra-small emitter for the scheme years in the 2027-2030 allocation period (see paragraph 23B of Schedule 7, and paragraph 7A of Schedule 8, to the UK ETS Order); or
b
wishes the application to proceed for the purpose of Schedule 8A to the UK ETS Order only (free allocation for former hospital or small emitters and ultra-small emitters).
2
The documents to be submitted are:
a
a baseline data report verified in accordance with the Verification Regulation 2018 containing data for the installation, and its sub-installations as specified in Article 10 and Annexes I and II to this Regulation, taking into account, for the calculation of historical activity levels for specific product benchmarks, Annex III to this Regulation, containing each parameter listed in Annex IV to this Regulation and covering the baseline period ...;
b
except where a monitoring methodology plan has already been approved in relation to the installation under Article 8, the monitoring methodology plan which formed the basis for the baseline data report and the verification report, in accordance with Article 8 and Annex VI;
c
the verification report on the baseline data report, which (unless the monitoring methodology plan has already been approved by the regulator) must contain the confirmation relating to the plan referred to in Article 27(3)(f) of the Verification Regulation 2018.
3
Where an application is made in respect of an installation referred to in paragraph 1(c), the application must be treated as never having been made unless the permit is issued on or before 30 June
2025
.
4
An application may be made under this Article and under either of the following at the same time:
a
paragraph 5 of Schedule 7 to the UK ETS Order (obtaining hospital or small emitter status for 2026-2030
... period);
b
paragraph 3 of Schedule 8 to that Order (obtaining ultra-small emitter status for 2026-2030
... period).
5
Unless both the first and second stages of an application are completed, the application must be treated as never having been made.
6.
Despite paragraph 5, Articles 15 and 15a apply in relation to an application as follows:
a
Articles 15 and 15a(2) and (3) apply after the first stage is completed; and for the purpose of those provisions, an “application” is an application in respect of which the first, but not the second, stage is completed;
b
Article 15a(4) and (5) apply after both stages are completed; and for the purpose of those provisions, an “application” is an application in respect of which both stages are completed.
7.
Where, as part of the second stage under paragraph 1a(b)(ii), the operator resubmits the documents referred to in paragraph 2:
a
Articles 15 and 15a(2) and (3) apply again in relation to the application, with the following modifications:
i
any reference to baseline data reports and verification reports must be read as a reference to the resubmitted documents;
ii
any reference in Article 15a to historical activity levels must be read as a reference to any historical activity levels redetermined under Article 15 as so applied;
iii
Article 15a(2)(b) applies as if for “30 September 2025” there were substituted
“30 September 2026”
;
b
for the purpose of paragraph 6(b), Article 15a(4) and (5) apply in relation to the application taking account of the resubmitted documents.
8.
The regulator must notify the UK ETS authority of every notification under paragraph 1a(b)(i) and every case where no such notification is received.

Application for free allocation by new entrants
Article 5
1
The operator of an installation at which a regulated activity is carried out and for which a greenhouse gas emissions permit (including a greenhouse gas emissions permit within the meaning of GGETSR 2012) issued for the first time is in force may apply to the regulator:
a)
for free allocation in the 2021-2025 allocation period, if the permit is issued in the period beginning on 1 July 2019 and ending on 30 June
2025
;
b)
for free allocation in the
2026 allocation period and the 2027-2030
allocation period, if the permit is issued in the period beginning on 1 July
2025
and ending on 30 June 2029.
2
An application may be made at any time after the end of the year in which the start of normal operation occurs.
3
But where an installation has not been operating for a full calendar year after the start of normal operation, an application may not be made unless:
a)
in the case of an application under paragraph 1(a), the start of normal operation is on or after 1 January 2021;
b)
in the case of an application under paragraph 1(b), the start of normal operation is on or after 1 January 2026.
3a. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4
For the purposes of the application, the operator must divide the installation into sub-installations in accordance with Article 10.
5
The application must set out the start of normal operation and be accompanied by:
a)
a new entrant data report, verified in accordance with the Verification Regulation 2018, containing each parameter set out in sections 1 and 2 of Annex 4 for each sub-installation separately from the start of normal operation until the end of the year before the year in which the application is made;
b)
a monitoring methodology plan in accordance with Article 8 and Annex 6;
c)
the verification report on the new entrant data report, which must contain the confirmation relating to the monitoring methodology plan referred to in Article 27(3)(f) of the Verification Regulation 2018.
6
The regulator:
a)
must assess the new entrant data report and the verification report to ensure conformity with the requirements of this Regulation;
b)
where appropriate, may request corrections by the operator of any non-conformity or error that impacts on the determination of activity levels;
c)
must not determine historical activity levels under Article 17, activity levels for the purpose of Article 18(2) or calculate the preliminary or final annual number of allowances under Article 18 or 18a unless:
i)
the regulator considers that the date set out in the application as the start of normal operation, or such other date proposed by the operator, is accurate;
ii)
the data relating to the installation has been verified as satisfactory or, where it has not been verified as satisfactory, the regulator considers that any data gaps referred to in the verifier's opinion are due to exceptional and unforeseeable circumstances that could not have been avoided even if all due care had been exercised; and
iii)
any corrections requested under point (b) have been made.

General obligation to monitor
Article 6
The operator of an installation, applying for or receiving free allocation ... shall monitor the data to be submitted as listed in Annex IV to this Regulation, based on a monitoring methodology plan approved by the regulator under Article 8.

Monitoring principles
Article 7
1
Operators shall determine complete and consistent data and ensure that there are no overlaps between sub-installations and no double counting. Operators shall apply the determination methods laid down in Annex VII, exercise due diligence and use data sources representing highest achievable accuracy pursuant to section 4 of Annex VII.
2
By way of derogation from paragraph 1, the operator may use other data sources in accordance with sections 4.4 to 4.6 of Annex VII, if any of the following conditions is met:
a
the use of most accurate data sources pursuant to section 4 of Annex VII is technically not feasible;
b
the use of most accurate data sources pursuant to section 4 of Annex VII would incur unreasonable costs;
c
based on a simplified uncertainty assessment identifying major sources of uncertainty and estimating their associated levels of uncertainty, the operator demonstrates to the satisfaction of the regulator that the associated level of accuracy of the data source proposed by the operator is equivalent to or better than the level of accuracy of most accurate data sources pursuant to section 4 of Annex VII.
3
Operators shall keep complete and transparent records of all data listed in Annex IV, and supporting documents, for at least 10 years from the date of the submission of the application for free allocation (including a deemed application for free allocation in the 2021-2025 allocation period). The operator shall, upon request, make those data and documents available to the regulator and to the verifier.

Content and submission of the monitoring methodology plan
Article 8
1
The operator of an installation applying for free allocation pursuant to Article 4 or 5 must, except where a monitoring methodology plan has already been approved in relation to the installation under this Article, draw up a monitoring methodology plan containing, in particular, a description of ... the production processes and a detailed description of monitoring methodologies and data sources. The monitoring methodology plan shall comprise a detailed, complete and transparent documentation of all relevant data collection steps, and shall contain at least the elements laid down in Annex VI.
2
For each parameter listed in Annex IV, the operator shall select a monitoring method based on the principles laid down in Article 7 and on the methodological requirements laid down in Annex VII. Based on the risk assessment in accordance with Article 11(1) and control procedures referred to in Article 11(2), when selecting monitoring methods, the operator shall give preference to monitoring methods that give most reliable results, minimise the risk of data gaps, and are least prone to inherent risks, including control risks. The selected method shall be documented in the monitoring methodology plan.
3
Where Annex VI makes a reference to a procedure, ... the operator shall establish, document, implement and maintain such a procedure separately from the monitoring methodology plan. The operator shall make any written documentation of the procedures available to the regulator upon request.
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6
Where the operator has submitted a monitoring methodology plan to the regulator, the regulator must, by notice to the operator:
a)
if the plan is in accordance with this Regulation, approve it; or
b)
reject it.
7
A notice under paragraph 6 must be given:
a)
where the monitoring methodology plan is submitted as part of the first stage of an application for free allocation in the 2027-2030 allocation period under Article 4:
i
in the case of a type 2 2026 incumbent (as defined in Part 2 of the Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2025), on or before 31 December 2025;
ii
in any other case, on or before 31 December 2026.
b
where the monitoring methodology plan is submitted with an application for free allocation under Article 5, as soon as reasonably practicable after the application is made.
c)
where the monitoring methodology plan must, by virtue of paragraph 8(4) of Schedule 6, or paragraph 3(2) of Schedule 8A, to the UK ETS Order, be treated as if it had been submitted under this Article, as soon as reasonably practicable.

Changes to the monitoring methodology plan
Article 9
1
The operator shall regularly check whether the monitoring methodology plan reflects the nature and functioning of the installation and whether it can be improved. To this end, the operator shall take account of any recommendations for improvements included in the relevant verification report.
2
The operator shall modify the monitoring methodology plan in any of the following situations:
a
new emissions or activity levels occur due to new activities carried out or due to the use of new fuels or materials not yet contained in the monitoring methodology plan;
b
the use of new measuring instrument types, new sampling or analysis methods or new data sources, or other factors, lead to higher accuracy in the determination of reported data;
c
data resulting from the previously applied monitoring methodology has been found incorrect;
d
the monitoring methodology plan is not, or no longer, in conformity with the requirements of this Regulation;
e
it is necessary to implement recommendations for improvement of the monitoring methodology plan contained in a verification report.
3
The operator must notify the regulator of:
a)
any significant modification (within the meaning of paragraph 5) of the monitoring methodology plan at least 14 days before making the modification or, where this is not possible, as soon as reasonably practicable; and
b)
any other modification on or before 31 December in the year in which the modification is made.
4
Any significant modification of the monitoring methodology plan within the meaning of paragraph 5 shall be subject to approval by the regulator. Where the regulator considers that a modification that has been notified by the operator as significant is not significant, it shall inform the operator thereof.
5
The following modifications of the monitoring methodology plan of an installation shall be considered significant:
a
modifications resulting from changes to the installation, in particular new sub-installations, changes to the boundaries of existing sub-installations or closures of sub-installations;
b
a switch from a monitoring methodology laid down in sections 4.4 to 4.6 of Annex VII to another methodology laid down in those sections;
c
the change of a default value or estimation method laid down in the monitoring methodology plan;
d
changes requested by the regulator to ensure conformity of the monitoring methodology plan with the requirements of this Regulation.
6
The operator shall keep records of all modifications of the monitoring methodology plan. In each record, the following shall be specified:
a
a transparent description of the modification;
b
a justification for the modification;
c
the date of notification of the intended modification to the regulator;
d
the date of acknowledgement, by the regulator, of the receipt of the notification referred to paragraph 3, where available, and the date of the approval or provision of information referred to in paragraph 4;
e
the starting date of implementation of the modified monitoring methodology plan.

Division into sub-installations
Article 10
1
For the purposes of data reporting and of monitoring under this Regulation and the Activity Level Changes Regulation, the operator shall divide each installation ... into sub-installations. For this purpose, the installation's inputs, outputs and emissions shall be assigned to one or more sub-installations by establishing, where relevant, a method for quantifying specific fractions of relevant inputs, outputs or emissions to be assigned to individual sub-installations.
2
For attributing the installation's inputs, outputs and emissions to sub-installations, the operator shall carry out the following steps in the descending order:
a
if any of the products as specified for product benchmarks listed in Annex I are produced in the installation, the operator shall attribute the related inputs, outputs and emissions to the product benchmark sub-installations, as applicable, applying rules set out in Annex VII;
b
if inputs, outputs and emissions qualifying for heat benchmark or district heating sub-installations are relevant at the installation, and do not qualify for any of the sub-installations referred to in point (a), the operator shall attribute them to heat benchmark sub-installations or to district heating sub-installation, as applicable, applying the rules set out in Annex VII;
c
if inputs, outputs and emissions qualifying for fuel benchmark sub-installations are relevant at the installation, and do not qualify for any of the sub-installations referred to in points (a) or (b), the operator shall attribute them to fuel benchmark sub-installations, as applicable, applying the rules set out in Annex VII;
d
if inputs, outputs and emissions qualifying for process emissions sub-installations are relevant at the installation, and do not qualify for any of the sub-installations referred to in points (a), (b) or (c), the operator shall attribute them to process emissions sub-installations, as applicable, applying the rules set out in Annex VII.
3
For heat benchmark sub-installations, fuel benchmark sub-installations and process emissions sub-installations, the operator shall clearly distinguish on the basis of NACE and PRODCOM codes whether or not the relevant process serves a sector or subsector set out in the Annex to Commission Delegated Decision (EU) 2019/708. In addition, the operator shall distinguish the amount of measurable heat which is exported for the purposes of district heating from the measurable heat which does not serve a sector or subsector deemed to be exposed to a significant risk of carbon leakage as determined in accordance with Article 10b(5) of Directive 2003/87/EC.
Where at least 95 % of the activity level of the heat benchmark sub-installations, of the fuel benchmark sub-installations or of the process emissions sub-installations, serve sectors or subsectors set out in the Annex to Commission Delegated Decision (EU) 2019/708 or where at least 95 % of the activity level of the heat benchmark sub-installations, of the fuel benchmark sub-installations or of the process emissions sub-installations serve sectors or subsectors other than those set out in the Annex to Commission Delegated Decision (EU) 2019/708, the operator is exempted from providing data allowing for the distinction in terms of carbon leakage exposure.
Where at least 95 % of the activity level of the district heating sub-installations or the heat benchmark sub-installations are attributable to one of these sub-installations, the operator may attribute the total activity level of these sub-installations to the one with the highest activity level.
4
Where an installation has produced and exported measurable heat to an installation or other entity not included in the EU ETS or the UK ETS, the operator shall consider that the relevant process of the heat benchmark sub-installation for this heat does not serve a sector or subsector deemed to be exposed to a significant risk of carbon leakage as determined in accordance with Article 10b(5) of Directive 2003/87/EC, unless the operator provides evidence to the satisfaction of the regulator that the consumer of the measurable heat belongs to a sector or subsector set out in the Annex to Commission Delegated Decision (EU) 2019/708.
For distinguishing measurable heat attributable to the district heating sub-installation, the operator shall provide evidence to the satisfaction of the regulator that the measurable heat is exported to district heating.
5
By carrying out the division in accordance with paragraphs 1 and 2, the operator shall ensure all of the following:
a
each of the installation's physical products is attributed to one sub-installation without any omission or double counting;
b
100 % of the quantity of all the installation's source streams and emissions as listed in the installation's monitoring plan approved in accordance with Regulation (EU) No 601/2012 or the Monitoring and Reporting Regulation 2018 are attributed to sub-installations without any omission or double counting, unless they relate to any process non-eligible for free allocation such as the production of electricity in the installation, the venting of emissions from upstream GHG removal without a combustion process, flaring other than safety flaring which is not covered by a product benchmark sub-installation, ... the production of measurable heat exported to other EU ETS or UK ETS installations or any regulated activity non-eligible for free allocation (see Article 2a(8));
c
100 % of the quantity of net measurable heat eligible for free allocation produced within the installation, or imported or exported by the installation, as well as quantities transferred between sub-installations, are attributed to sub-installations without any omission or double counting;
d
for all measurable heat produced, imported or exported by sub-installations, it is documented whether the measurable heat was produced in a combustion process within an EU ETS or UK ETS installation, imported from other heat producing processes or imported from non-ETS entities;
e
where electricity is produced within the installation, the quantities produced within product benchmark sub-installations are attributed to these sub-installations without any omission or double counting;
f
for each product benchmark sub-installation where exchangeability of fuel and electricity is relevant in accordance with section 2 of Annex I, the relevant amount of electricity consumed is separately identified and attributed;
g
where a sub-installation has outputs of carbon containing materials in the form of exported fuels, products, by-products, feedstocks for other sub-installations or installations, or waste gases, those outputs are attributed to sub-installations without any omission or double counting, if not covered by point (b);
h
CO2 emissions occurring outside the system boundaries of a product benchmark sub-installation resulting from processes listed in points (a) to (f) of Article 2(10) are assigned to a process emissions sub-installation to the extent that it can be demonstrated to the satisfaction of the regulator that these emissions are direct and immediate results of any of the processes listed in Article 2(10) and that they do not result from the subsequent oxidation of incompletely oxidised carbon in a gaseous state under standard conditions;
i
where CO2 emissions from the combustion of waste gas not serving the purpose of the production of measurable heat, non-measurable heat or electricity occur outside the system boundaries of a product benchmark sub-installation as a result of the processes listed in points (a) to (f) of Article 2(10), 75 % of the quantity of the carbon content of the waste gas shall be considered as converted to CO2, and assigned to a process emissions sub-installation;
j
for avoiding any double counting, products of a production process returned into the same production process are deducted from annual activity levels, as appropriate in line with product definitions laid down in Annex I;
k
where measurable heat is recovered from processes covered by a fuel benchmark sub-installation, for avoiding double counting, the relevant amount of net measurable heat divided by a reference efficiency of 90 % is subtracted from the fuel input. The recovery of heat from processes covered by a process emissions sub-installation is treated the same way.

Control system
Article 11
1
The operator shall identify sources of risks of errors in the data flow from primary data to final data in the baseline data report and shall establish, document, implement and maintain an effective control system to ensure that the reports resulting from data flow activities do not contain misstatements and are in conformity with the monitoring methodology plan and in compliance with this Regulation.
The operator shall make the risk assessment pursuant to the first subparagraph available to the regulator upon request. The operator shall also make it available for the purposes of verification.
2
For the purpose of the first subparagraph of paragraph 1, the operator shall establish, document, implement and maintain written procedures for data flow activities as well as for control activities, and include references to those procedures in the monitoring methodology plan in accordance with Article 8(3).
3
Control activities referred to in paragraph 2 shall include, where applicable:
a
quality assurance of the relevant measurement equipment;
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 paragraph 1;
c
segregation of duties in the data flow activities and control activities, as well as management of necessary competencies;
d
internal reviews and validation of data;
e
corrections and corrective action;
f
control of out-sourced processes;
g
keeping records and documentation including the management of document versions.
4
For the purposes of paragraph 3(a), the operator shall ensure that all relevant measuring equipment is calibrated, adjusted and checked at regular intervals including prior to use, and checked against measurement standards traceable to international measurement standards, where available, and proportionate to the risks identified.
Where components of the measuring systems cannot be calibrated, the operator shall identify those in the monitoring methodology plan and propose alternative control activities.
When the equipment is found not to comply with required performance, the operator shall promptly take necessary corrective action.
5
For the purposes of paragraph 3(d), the operator shall review and validate data resulting from the data flow activities referred to in paragraph 2.
Such review and validation of the data shall include:
a
a check as to whether the data are complete;
b
a comparison of the data that the operator has determined over the preceding baseline period and, in particular, consistency checks based on time series of greenhouse gas efficiency of each sub-installation;
c
a comparison of data and values resulting from different operational data collection systems, in particular for production protocols, sales figures and stock figures of products to which product benchmarks relate;
d
comparisons and completeness checks of data at installation and sub-installation level for ensuring that the requirements laid down in Article 10(5) are fulfilled.
6
For the purposes of paragraph 3(e), the operator shall ensure that, where data flow activities or control activities are found not to function effectively, or not to respect the rules set in the documentation of procedures for those activities, corrective action is taken and affected data is corrected without undue delay.
7
For the purposes of paragraph 3(f), where the operator outsources one or more data flow activities or control activities referred to in paragraph 1, the operator shall proceed to all of the following:
a
check the quality of the outsourced data flow activities and control activities in accordance with this Regulation;
b
define appropriate requirements for the outputs of the outsourced processes as well as the methods used in those processes;
c
check the quality of the outputs and methods referred to in point (b) of this paragraph;
d
ensure that outsourced activities are carried out such that those are responsive to the inherent risks and control risks identified in the risk assessment referred to in paragraph 1.
8
The operator shall monitor the effectiveness of the control system, including by carrying out internal reviews and taking into account the findings of the verifier during the verification of reports for the purposes of Article 4(2).
When the operator finds the control system ineffective or not commensurate with the risks identified, it shall seek to improve the control system and update the monitoring methodology plan or the underlying written procedures for data flow activities, risk assessments and control activities, as appropriate.

Data gaps
Article 12
1
Where for technical reasons it is temporarily not feasible to apply the monitoring methodology plan as approved by the regulator, the operator shall apply a method based on alternative data sources listed in the monitoring methodology plan for the purpose of performing corroborative checks in accordance with Article 10(5), or, if such an alternative is not contained in the monitoring methodology plan, an alternative method which provides the highest achievable accuracy according to the generic data sources and their hierarchy laid down in section 4 of Annex VII, or a conservative estimation approach, until the conditions for application of the approved monitoring methodology plan have been restored.
The operator shall take all necessary measures to achieve a prompt application of the approved monitoring methodology plan.
2
Where data relevant for the baseline data report are missing, for which the monitoring methodology plan does not list alternative monitoring methods or alternative data sources for corroborating data or for closing the data gap, the operator shall use an appropriate estimation method for determining conservative surrogate data for the respective time period and missing parameter, in particular, based on best industry practice, recent scientific and technical knowledge, and shall provide due justification for the data gap and the use of those methods in an annex to the baseline data report.
3
Where a temporary deviation from the approved monitoring methodology plan occurs in accordance with paragraph 1, or where data relevant for the report referred to in Article 4(2)(a) or Article 5(5)(a) are found to be missing, the operator shall without undue delay develop a written procedure for avoiding this type of data gap in the future and modify the monitoring methodology plan in accordance with Article 9(3). Furthermore, the operator shall assess whether and how the control activities referred to in Article 11(3) need to be updated and shall modify those control activities and the relevant written procedures, as appropriate.

Use of electronic templates
Article 13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Words in Regulation substituted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 2
Words in Art. 4 heading inserted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 8(2)
Art. 4(1)(1A) substituted for Art. 4(1) (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 8(3)
Art. 4(3)(4) inserted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 8(5)
Words in Art. 4(2)(a) substituted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 8(4)(a)(i)
Words in Art. 4(2)(a) omitted (31.12.2020) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 8(4)(a)(ii)
Words in Art. 4(2)(b) inserted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 8(4)(b)(i)
Words in Art. 4(2)(b) inserted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 8(4)(b)(ii)
Art. 4(2)(c) substituted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 8(4)(c)
Art. 5 substituted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 9
Words in Art. 6 omitted (31.12.2020) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 10(2)
Words in Art. 6 substituted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 10(3)
Words in Art. 7(3) inserted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 11(2)
Art. 8(6)(7) inserted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 12(5)
Words in Art. 8(1) substituted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 12(2)
Words in Art. 8(3) omitted (31.12.2020) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 12(3)
Art. 8(4) omitted (31.12.2020) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 12(4)
Art. 8(5) omitted (31.12.2020) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 12(4)
Art. 9(3) substituted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 13(2)
Words in Art. 10(1) inserted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 14(2)(a)
Words in Art. 10(1) omitted (31.12.2020) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 14(2)(b)
Words in Art. 10(3) substituted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 14(3)(a)
Words in Art. 10(3) substituted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 14(3)(b)(i)
Words in Art. 10(3) substituted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 14(3)(b)(ii)
Word in Art. 10(4) substituted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 14(4)(a)
Words in Art. 10(4) inserted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 14(4)(b)
Words in Art. 10(4) substituted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 14(4)(c)
Words in Art. 10(5)(b) inserted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 14(5)(a)(i)
Words in Art. 10(5)(b) inserted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 14(5)(a)(ii)
Words in Art. 10(5)(d) inserted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 14(5)(b)(i)
Word in Art. 10(5)(d) substituted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 14(5)(b)(ii)
Words in Art. 12(3) substituted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 15(2)
Art. 13 omitted (31.12.2020) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), art. 2(2), Sch. 1 para. 16
Art. 8(7)(c) inserted (7.2.2022) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2021 (S.I. 2021/1455), arts. 2, 30(2)
Words in Art. 8(1) omitted (1.1.2023) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2022 (S.I. 2022/1173), arts. 2, 21(2)
Art. 5(3) modified (1.1.2024) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2023 (S.I. 2023/850), arts. 2, 20(7)
Art. 5(3a) omitted (E.W.S.) (1.1.2024 immediately after S.I. 2023/850 comes into force) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2023 (S.I. 2023/1387), arts. 2(1), 15(2) (which amendment was extended to N.I. (1.1.2025) by virtue of S.I. 2024/1366, arts. 2(2)(a), 45(2))
Word in Art. 10(5)(b) omitted (E.W.S.) (1.1.2024 immediately after S.I. 2023/850 comes into force) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2023 (S.I. 2023/1387), arts. 2(1), 16(2)(a) (which amendment was extended to N.I. (1.1.2025) by virtue of S.I. 2024/1366, arts. 2(2)(a), 45(2))
Words in Art. 10(5)(b) inserted (E.W.S.) (1.1.2024 immediately after S.I. 2023/850 comes into force) by The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2023 (S.I. 2023/1387), arts. 2(1), 16(2)(b) (which amendment was extended to N.I. (1.1.2025) by virtue of S.I. 2024/1366, arts. 2(2)(a), 45(2))
Word in Art. 4(1) substituted (31.3.2024) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2024 (S.I. 2024/192), arts. 2, 11(2)
Word in Art. 4(3) substituted (31.3.2024) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2024 (S.I. 2024/192), arts. 2, 11(4)
Word in Art. 5(1) substituted (31.3.2024) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2024 (S.I. 2024/192), arts. 2, 12(2)
Words in Art. 10(5)(b) inserted (1.1.2025) by The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2024 (S.I. 2024/1366), arts. 2(2)(b), 35(2)
Word in Art. 4 heading substituted (31.3.2025) by The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2025 (S.I. 2025/124), arts. 2, 38(2)
Art. 4(1a)(1b) substituted for Art. 4(1A) (31.3.2025) by The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2025 (S.I. 2025/124), arts. 2, 38(4)
Word in Art. 4(1) substituted (31.3.2025) by The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2025 (S.I. 2025/124), arts. 2, 38(3)
Words in Art. 4(2) substituted (31.3.2025) by The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2025 (S.I. 2025/124), arts. 2, 38(5)
Words in Art. 4(4) omitted (31.3.2025) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2025 (S.I. 2025/124), arts. 2, 38(6)
Art. 4(5)-(8) inserted (31.3.2025) by The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2025 (S.I. 2025/124), arts. 2, 38(7)
Words in Art. 5(1)(b) substituted (31.3.2025) by The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2025 (S.I. 2025/124), arts. 2, 39(2)
Art. 8(7)(a) substituted (31.3.2025) by The Greenhouse Gas Emissions Trading Scheme (Amendment) (No. 2) Order 2025 (S.I. 2025/124), arts. 2, 40(2)