57.—(1) An operator of an excluded installation is liable to the civil penalty in paragraph (2) where there are reportable emissions in a scheme year (“the unreported emissions”) that—
(a)were not reported in the report submitted for that year under paragraph 3(8)(b) of Schedule 5; but
(b)have been determined by the regulator under regulation 44(3).
(2) The civil penalty is A + (B � C) where—
A is £3,750;
B is the amount of the unreported emissions;
C is the carbon price for that year.