Article 34K Aviation: entitlement to free allocation in 2021-2025 allocation period
A person is only entitled to a free allocation of allowances under this Chapter for scheme years -
(a) in the 2021-2025 allocation period;
(b) in relation to which the person is an aircraft operator; and
(c) in relation to allowances allocated for the 2024 or 2025 scheme year, to the extent that the number of allowances does not exceed the person's aviation emissions for the scheme year,
and references in this Chapter to a person's "aviation free allocation entitlement" must be construed accordingly.