Allowances issued from 1 January 2013 onwards shall be valid indefinitely. Allowances issued from 1 January 2021 onwards shall include an indication showing in which ten-year period beginning from 1 January 2021 they were issued, and be valid for emissions from the first year of that period onwards.
Version status: Amended | Document consolidation status: Updated to reflect all known changes
Version date: 8 April 2018 - onwards