96 Charge for allocating allowances under emissions reduction trading scheme
Finance Act 2020 (2020 c 14) | Legislation

96  Charge for allocating allowances under emissions reduction trading scheme

(1)     The Treasury may impose charges by providing in regulations for emissions allowances to be allocated in return for payment.

(2)     Regulations under subsection (1) may in particular include provision—

(a)     for persons other than persons to whom a trading scheme applies to be allocated emissions allowances in return for payment;

(b)     as to the imposition of fees and the making and forfeiting of deposits;

(c)     as to the person by whom allocations in return for payment are to be conducted;

(d)     for allocations in return for

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