Installations: failure to transfer or surrender allowances where underreporting discovered after transferU.K.
This section has no associated Explanatory Memorandum
53.—(1) A person is liable to a civil penalty where the person fails—
(a)to effect a transfer (or to effect a transfer on time) of allowances, contrary to paragraph 10(3) of Schedule 6 (transfer of permits: underreporting discovered after transfer);
(b)to surrender (or to surrender on time) allowances, contrary to paragraph 10(4) of that Schedule.
(2) The civil penalty is £20 multiplied by the inflation factor for each allowance that the person failed to transfer or surrender.
(3) In this article, “inflation factor” has the meaning given in article 52(11).
Commencement Information
I1Art. 53 in force at 12.11.2020, see art. 2(1)