[F1Return of allowances: aviationU.K.
34T.—(1) This article applies where—
(a)allowances are allocated under article 34O to a person for a scheme year in accordance with the aviation allocation table; and
(b)either—
(i)the number of allowances set out in the aviation allocation table to be allocated to that person for the scheme year is subsequently reduced in consequence of an update to the aviation allocation table; or
(ii)the person was not an aircraft operator in relation to the scheme year.
(2) The regulator may give a notice under article 34U or 34V (or both).
(3) For the purposes of this Chapter, the person to whom the allowances are allocated is “not entitled” to any allowances which—
(a)would not have been allocated if the aviation allocation table had been updated before the allocation of allowances referred to in paragraph (1)(a); or
(b)are allocated for a scheme year in relation to which the person is not an aircraft operator.]
Textual Amendments
F1Pt. 4A inserted (31.12.2020) by The Greenhouse Gas Emissions Trading Scheme (Amendment) Order 2020 (S.I. 2020/1557), arts. 2(1), 18