PART 4U.K.ESOS Assessments

CHAPTER 1U.K.General

[F1EstimatesU.K.

21A.(1) Where a responsible undertaking uses an estimate in accordance with these Regulations it must record details of the method used to make the estimate.

(2) Where a responsible undertaking uses an estimate in accordance with regulations 23(7), 25A(2), 25B(3) or 26(7)(b) it must—

(a)notify the scheme administrator that an estimate was used, and

(b)record in the evidence pack, the reasons why an estimate was used.]