- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (a wnaed Fel)
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59.—(1) For each scheme year, and no later than 31st December of the year following a scheme year, a VRTS participant must account for—
(a)each unit of its activity in the VRTS, measured in accordance with article 56, by surrendering a VRTS allowance or a VRTS credit;
(b)each half VRTS credit which the participant must account for in accordance with article 52(3) (car clubs), by surrendering a half VRTS allowance or a half VRTS credit; and
(c)any additional VRTS allowances or VRTS credits which the participant must surrender, or which it chooses to surrender, for that scheme year in accordance with article 47(7) (accounting for borrowed VRTS allowances).
(2) A VRTS participant must surrender in accordance with paragraph (1) VRTS allowances and VRTS credits which are recorded in its name in the registry, including any VRTS allowances or VRTS credits acquired through trading in accordance with article 57 or 58, in the following order of priority—
(a)VRTS credits;
(b)VRTS allowances which were allocated by the administrator for the scheme year for which the surrender is made;
(c)borrowed VRTS allowances;
(d)banked VRTS allowances.
(3) The administrator must update the registry to record the surrender of VRTS allowances and VRTS credits.
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