[F1Surrender of allowances: UK aircraft operators: 2013, 2014 and subsequent scheme yearsU.K.
42A.—(1) Subject to paragraphs (3) and (4), by 30th April 2015, a UK administered operator (“A”) must surrender a number of allowances or aviation allowances equal to the sum of A’s annual reportable emissions in the scheme years 2013 and 2014.
[F2(2) Subject to paragraph (3) and regulation 42B, for each scheme year beginning with 2015, A must surrender a number of allowances or aviation allowances equal to A’s annual reportable emissions in that scheme year by—
(a)for the scheme year 2018, 15th March 2019; or
(b)for any other scheme year, the following 30th April.]
(3) For each scheme year beginning with 2013 and ending with [F32023], the duty in paragraphs (1) and (2) does not apply in respect of A’s excluded aviation emissions.
(4) The duty in paragraph (1) does not apply for a scheme year in which A was an exempt non-commercial air transport operator.]
Textual Amendments
F1Regs. 42A, 42B inserted (22.12.2014) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Regulations 2014 (S.I. 2014/3125), regs. 1(1), 13
F2Reg. 42A(2) substituted (27.12.2017) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Regulations 2017 (S.I. 2017/1207), regs. 1, 2(3)
F3Word in reg. 42A(3) substituted (31.3.2018) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Regulations 2018 (S.I. 2018/306), regs. 1, 2(7)