PART 3Carbon emissions tax

Charge to tax

72“Emissions report” and “reporting period”

1

In this Part, “emissions report” means a report of emissions that is submitted to the regulator for the purpose of complying with—

a

the monitoring and reporting requirements or, in the case of an excluded installation, the monitoring and reporting conditions, or

b

a requirement of a notice of surrender or of a revocation notice.

2

Reporting period”, in relation to a regulated installation, means—

a

a scheme year, or

b

such shorter period for which an emissions report for the installation is required by a notice of surrender or a revocation notice.