Schedule 8A Free allocation for former hospital or small emitters and ultra-small emitters
In this Schedule -
"baseline period" has the meaning given in point (14) of Article 2(1) of the Free Allocation Regulation;
"eligible scheme year" means -
(a) the first eligible scheme year;
(b) any subsequent scheme year in the relevant allocation period;
"first eligible scheme year" means -
(a) if the relevant notice is a conversion notice under paragraph 23 or 23A of Schedule 7, the scheme year following the year in which the conversion notice is given;
(b) if the relevant notice is a notice under paragraph 7 of Schedule 8 -
(i) where the notice is given in the scheme year following the excess year (as defined in sub-paragraph (1) of that paragraph), the scheme year following the year in which the notice is given;