38. Paragraph 39 applies for the purpose of calculating the baseline for a VCTS participant which—
(a)did not have a 2021 individual specific emissions target;
(b)was not an exempt manufacturer for 2021;
(c)is not the manufacturer of a non-ZE van which was registered during 2022 or 2023; and
(d)becomes a VCTS participant, or a member of a pool VCTS participant, on or after the date on which this Order comes into force.