67.—(1) An operator or a UK administered operator (“P”) is liable to the civil penalties in paragraph (2) where P—
(a)receives allowances or aviation allowances to which P is not entitled; and
(b)fails to return (or return on time) such allowances or aviation allowances, contrary to—
(i)paragraph 11(4) of Schedule 6; F1...
[F2(ia)paragraph 12(4) of Schedule 6A; or]
(ii)paragraph 10(4) of Schedule 7.
(2) The civil penalties are—
(a)£20,000; and
(b)£1,000 for each day that P fails to return the allowances following the service of a penalty notice.
Textual Amendments
F1Word in reg. 67(1)(b)(i) omitted (4.12.2015) by virtue of The Greenhouse Gas Emissions Trading Scheme (Amendment) Regulations 2015 (S.I. 2015/1849), regs. 1(1), 7(2)