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There are currently no known outstanding effects for the The Feed-in Tariffs Order 2012, Section 38G.
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38G.—(1) This article applies in respect of a relevant installation with a total installed capacity of 1 megawatt or above.
(2) The FIT generator or nominated recipient must, in relation to an annual reporting period, submit to the Authority an audit report that—
(a)is prepared by a person who is not the FIT generator or nominated recipient, or a person connected to either within the meaning of section 1122 of the Corporation Tax Act 2010;
(b)is prepared in accordance with the International Standard on Assurance Engagements 3000 (Revised): Assurance engagements other than audits or reviews of historical financial information dated 9th December 2013 or an equivalent standard;
(c)states whether anything has come to the attention of the person preparing the report to indicate that the information in the declarations provided under article 38D in respect of the annual reporting period (“the sustainability information”) is not accurate;
(d)considers—
(i)whether the systems used to produce the sustainability information are likely to produce information that is reasonably accurate and reliable;
(ii)whether there are controls in place to help protect the sustainability information against material misstatements due to fraud or error;
(iii)the frequency and methodology of any sampling carried out for the purpose of obtaining or checking the data on which the FIT generator or nominated recipient relied in preparing the sustainability information; and
(iv)the robustness of the data on which the FIT generator or nominated recipient relied in preparing the sustainability information; and
(e)states that the person preparing the report has reviewed the declaration provided under article 38F in respect of the annual reporting period and states whether the declaration is correct.
(3) Paragraph (2) does not apply in respect of an annual reporting period that is reduced to less than 3 months as a result of the Authority specifying a date for the purpose of article 38I.
(4) The FIT generator or nominated recipient must provide the audit report within 3 months after the annual reporting period to which the audit report relates.
(5) The FIT generator or nominated recipient is not entitled to generation payments for electricity generated by the relevant installation during any period in which an audit report has not been submitted in accordance with this article.]
Textual Amendments
F1Pt. 8A inserted (20.3.2017) by The Feed-in Tariffs (Amendment) Order 2017 (S.I. 2017/131), arts. 1, 8(1)
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