3U.K.In section 70 (charge to carbon emission tax), at the end insert—
“(4)The Treasury may by regulations provide that carbon emissions tax is not charged in relation to regulated installations of a specified description.”
4(1)Section 75 (power to make further provision about carbon emissions tax) is amended in accordance with this paragraph.U.K.
(2)In subsection (1)(d) (enforcement) after “tax” insert “ (including provision for the imposition of civil penalties for failure to comply with a requirement of regulations under this Part) ”.
(3)In subsection (2)(d) (review and appeal), omit “of a regulator”.
(4)In subsection (3) (regulations), for paragraph (b) substitute—
“(b)modify—
(i)the Monitoring and Reporting Regulation;
(ii)the Verification Regulation;
(iii)subordinate legislation relating to the monitoring or regulation of emissions.”
5U.K.In section 76 (consequential provision), in subsection (5), for the words from “amend” to the end substitute “modify—
(a)any enactment (whenever passed or made);
(b)the Monitoring and Reporting Regulation;
(c)the Verification Regulation.”
6(1)Section 78 (regulations) is amended in accordance with this paragraph.U.K.
(2)In subsection (1)—
(a)in paragraph (a) (conferral of functions etc), after “discretions on” insert “ HMRC, the Secretary of State, ”;
(b)in paragraph (b) (charges), after “regulations” insert “ or in anticipation of the conferral of such a function ”.
(3)For subsection (3) (procedure) substitute—
“(3)A statutory instrument containing regulations under section 76(4) that make provision amending or repealing any provision of an Act of Parliament must be laid before the House of Commons after being made and, unless approved by that House before the end of the period of 40 days beginning with the date on which the instrument is made, ceases to have effect at the end of that period.”
(4)After subsection (5) insert—
“(6)The fact that a statutory instrument ceases to have effect as a result of subsection (3) does not affect—
(a)anything previously done under the instrument, or
(b)the making of a new instrument.
(7)In calculating the period of 40 days mentioned in subsection (3), no account is to be taken of any time—
(a)during which Parliament is dissolved or prorogued, or
(b)during which the House of Commons is adjourned for more than four days.”