Article 20 amended (cap for scheme years)
This section has no associated Explanatory Memorandum
5.—(1) Article 20 is amended as follows.
(2) In paragraph (2) after “Finance Act 2020” insert “or for the creation of up to 40,984,970 allowances in the trading period for the purpose of free allocation in respect of installations(1)”.
(1)
See Article 16a(2)(b) of EUR 2019/331, which refers to the “flexible share”.