These Regulations amend the Greenhouse Gas Emissions Trading Scheme Regulations 2012 which transpose the provisions of Directive 2003/87/EC establishing a system for greenhouse gas emission allowance trading within the Union (“the EU ETS Directive”). These Regulations will amend the EU Emissions Trading System (EU ETS) compliance cycle deadline for UK participants for the 2018 scheme year. The surrender deadline is changed to 10.59 pm on 29th March 2019. It is further moved to (i) immediately before the UK’s exit from the EU if “exit day” within the meaning of the European Union (Withdrawal) Act 2018 is changed so that it falls on a day before 1st May 2019; or (ii) to 30th April 2019 if “exit day” within the meaning of the European Union (Withdrawal) Act 2018 is changed so that it falls on or after 1st May 2019. These deadlines also apply if, before the new surrender deadline, “exit day” is subsequently changed again.