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.