24.—(1) This regulation applies where a person (a “transferred operator”)—
(a)was a non-UK operator at the beginning of a scheme year but, in the course of that year, ceased to be a non-UK operator and became a UK administered operator, or
(b)was a UK administered operator at the beginning of a scheme year but, in the course of that year, ceased to be a UK administered operator and became a non-UK operator.
(2) For those purposes, “non-UK operator” means a person who is—
(a)identified in the Commission list, and
(b)specified in that list as an aircraft operator to be administered by a member State other than the United Kingdom (“the other State”).
(3) Subject to paragraphs (4) and (5), a regulator (“R”) in performing any of R's functions under these Regulations may (if it appears to R appropriate to do so) treat the transferred operator—
(a)as a person who, for the whole of that scheme year, is not a UK administered operator, or
(b)as a person who is a UK administered operator for the whole of that scheme year.
(4) R may not so treat a transferred operator unless R has—
(a)consulted the other State and the transferred operator, and
(b)given both of them notice of that decision.
(5) R may not treat the transferred operator as a UK administered operator under paragraph (3)(b) for the purposes of imposing a civil penalty in respect of any failure to comply with these Regulations that occurred—
(a)while the transferred operator was still a non-UK operator, or
(b)after the transferred operator became a non-UK operator.