Article 6 Article 34K amended (aviation: entitlement to free allocation in 2021-2025 allocation period)
(1) Article 34K is amended as follows.
(2) In paragraph (a) omit the "and" at the end of the paragraph.
(3) In paragraph (b) for "operator," substitute "operator; and".
(4) After paragraph (b) insert -
"(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,".