make provision about the assessment, payment, collection and recovery of carbon emissions tax, including provision about the recovery of overpayments;

require persons to keep, for purposes connected with carbon emissions tax, records of specified matters, and to preserve those records for a specified period;

make provision for the review of, and a right of appeal against, specified decisions of HMRC in connection with carbon emissions tax;

make provision about the enforcement of carbon emissions tax;

permit or require the sharing of information between HMRC, authorities and regulators for purposes in connection with carbon emissions tax;

make provision about the form, manner and content of any notice, application or other communication with HMRC in connection with carbon emissions tax (including provision about communications in electronic form);

make provision in relation to cases where an individual liable for carbon emissions tax dies or becomes incapacitated, or where a person (whether or not an individual) is subject to an insolvency procedure.

about the submission of emissions reports to a regulator;

about emissions determinations, including provision permitting or requiring a regulator to make an emissions determination in specified circumstances;

specifying conditions to be included in a permit granted by a regulator;

for the review of, and a right of appeal against, specified decisions of a regulator;

about the performance of a function of a regulator;

about the form, manner and content of any notice, application or other communication with a regulator (including provision about communications in electronic form).

make provision that is equivalent to, or applies with or without modification, any provision of an enactment relating to tax;

amend the Monitoring and Reporting Regulation or the Verification Regulation.