Carbon Pricing Act 2018

Sections (91)

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• § 1 — Short title

  1. This Act is the Carbon Pricing Act 2018.

• § 10 — Applications to deregister

  10.—(1) An application for deregistration under section 9 must —(a) identify the registered person and the business facility in question; (b) contain any information prescribed by regulations for assessing applications made under this section, and any other information required by the Agency to ass

• § 11 — Emissions reports

  11.—(1) Where a registered person has for any part of a year operational control over a business facility that is a reportable facility of the registered person, the registered person must submit to the Agency for the Agency’s approval, an emissions report for that business facility for that year (y

• § 12 — Emissions reports required to be verified

  12.—(1) Subject to subsection (3), where the business facility is a taxable facility of a registered person, an emissions report mentioned in section 11 for the business facility must —(a) be prepared based on a monitoring plan specified in section 13(1); (b) subject to subsection (2), be verified

• § 13 — Monitoring plans

  13.—(1) For the purpose of section 12(1)(a), the monitoring plan for a business facility that is a taxable facility of a registered person must —(a) set out the basis on which the registered person ensures the quality of the data required for the computations necessary for an emissions report for th

• § 14 — Inaccuracies, etc., in emissions reports and monitoring plans, etc., identified by Agency

  14.—(1) The Agency may, in respect of any incomplete or inaccurate emissions report or monitoring plan, in writing direct the registered person to do all of the following, within the time period specified in the direction or a longer time as the Agency may allow in any particular case:(a) carry out

• § 15 — Inaccuracies, etc., in emissions reports and monitoring plans identified by registered person

  15.—(1) Where a registered person discovers any error or omission in any emissions report or monitoring plan prepared by the registered person (whether or not already approved by the Agency), the registered person must notify the Agency of the error or omission within 7 working days after the discov

• § 16 — Carbon tax

  16.—(1) A tax, called the carbon tax, is charged on the total amount of reckonable GHG emissions in any year (called in this Act an emissions year) of a business facility that is a taxable facility of any registered person in that year.[Act 37 of 2022 wef 01/01/2024] (1A) For the purpose of subsecti

• § 17 — Payment of tax and penalty

  17.—(1) The tax for an emissions year must be paid —(a) against an assessment pursuant to section 21(1) or (2), by the later of —(i) 30 September of the year immediately following the emissions year; or[Act 37 of 2022 wef 01/01/2024] (ii) 30 days after the date of service on the registered person o

• § 18 — Relief or remission from tax or penalty

  18.—(1) The Agency may, if the Agency thinks that it is just and equitable to do so, and upon such conditions as the Agency may impose, give to any registered person any relief or remission from —(a) the tax or any part of the tax to which the registered person has been assessed to be liable; or (b

• § 19 — Refund of tax, etc.

  19.—(1) Where —(a) a registered person has surrendered fixed‑price carbon credits, or both fixed‑price carbon credits and eligible international carbon credits, for any tax charged in relation to a taxable facility of the registered person; and[Act 37 of 2022 wef 01/01/2024] (b) the tax charged is

• § 2 — General interpretation

  2.—(1) In this Act, unless the context otherwise requires —“accredited external auditor” means any person accredited by the Agency as an accredited external auditor in accordance with regulations; “Agency” means the National Environment Agency established by the National Environment Agency Act 2002

• § 20 — Recovery of tax and penalty, etc.

  20.—(1) Despite the provisions of any other written law —(a) any tax remaining unpaid; (b) any financial penalty imposed under section 17(4); (c) any amount demanded under section 17(4) that is not paid within the time specified in the demand; and (d) any amount of refund erroneously made or any

• § 20A — Interpretation of this Division

  20A.—(1) In this Division —“allowance”, in relation to a taxable facility that is eligible for an allowance for an emissions year, means the amount by which the total amount of reckonable GHG emissions of the taxable facility in the emissions year may be reduced for the purpose only of determining t

• § 20B — Application of this Division

  20B. This Division applies in relation to any emissions year in the period from and including 1 January 2024 up to and including such date as the Minister may prescribe under section 20F.[Act 37 of 2022 wef 01/01/2024]

• § 20C — Reduction of reckonable GHG emissions chargeable to tax

  20C. Despite section 16(3), where a taxable facility is eligible for any allowance for any emissions year, the amount of the tax chargeable under section 16(1) for that emissions year is calculated based on the formula (A – C) × B, where —(a) A and B have the meanings given by section 16(3)(a) and (

• § 20D — Taxable facilities eligible for allowances

  20D.—(1) A taxable facility of a registered person is eligible for allowances if —(a) the registered person is in the business of making exports or making supplies to another person who is in the business of making exports, and the taxable facility is used in connection with that business of the reg

• § 20E — Awards of allowances

  20E.—(1) The Minister must, in an award of allowances for any taxable facility, specify —(a) the emissions years in respect of which the taxable facility is entitled to allowances; and (b) the methodology by which the amount of allowance for each such emissions year is to be calculated.[Act 37 of 2

• § 20F — Regulations

  20F. The Minister may make regulations for any matter that is necessary, required or permitted to be prescribed to give effect to this Division, and the regulations may make different provisions for —(a) different persons or business facilities; (b) different classes of persons or business faciliti

• § 20G — Assignment of function or power to public body

  20G.—(1) The Minister may assign any of his or her functions and powers under this Division to any public body.[Act 37 of 2022 wef 01/01/2024] (2) Where the public body is not one for which the Minister is the responsible Minister, the Minister must consult the responsible Minister for the public bo

• § 21 — Assessments by Agency

  21.—(1) Upon approving a verified emissions report for a reporting period, or the verified emissions reports for the reporting periods, for an emissions year for a taxable facility, the Agency must assess —(a) the tax charged under section 16(1) for the emissions year; and[Act 37 of 2022 wef 01/01/2

• § 22 — Advance assessments

  22.—(1) Despite section 21, where the Agency is notified that a registered person will cease, or is otherwise of the opinion that a registered person has ceased or is likely to cease, to have operational control over a taxable facility, the Agency may, to the best of the Agency’s judgment, assess th

• § 23 — Revision of assessments

  23.—(1) The Agency may revise any assessment (whether made under section 21 or 22 and whether revised previously under this section) if —(a) the Agency is of the opinion that the assessment is no longer accurate, including —(i) where the Agency approves a verified emissions report after an assessmen

• § 24 — Waiver of small assessments

  24. Where it appears to the Agency that the amount of any tax or additional tax for any emissions year in relation to a taxable facility does not exceed an amount that is 5 times the carbon price applicable for the purchase of fixed-price carbon credits in the year immediately after the emissions ye

• § 25 — Mistakes in assessment

  25. If the provisions of this Act are in substance and effect complied with, no assessment, charge or demand for any tax is to be quashed or affected by reason of any mistake in —(a) the name of any registered person liable to pay the tax; or (b) the amount of tax assessed as charged.

• § 26 — Fixed-price carbon credits

  26.—(1) The carbon price of a fixed‑price carbon credit is specified in Part 2 of the Third Schedule.[Act 37 of 2022 wef 01/01/2024] (2) Except as permitted under this Act, a fixed‑price carbon credit cannot be sold, transferred, assigned or otherwise disposed of or dealt with.[Act 37 of 2022 wef 01

• § 27 — Crediting of fixed-price carbon credits

  27.—(1) Subject to section 32, the Agency must credit into the FPCC registry account for a taxable facility of a registered person, any number of fixed‑price carbon credits that the registered person applies and pays for, in relation to that FPCC registry account.[Act 37 of 2022 wef 01/01/2024] (2)

• § 28 — Surrender of fixed-price carbon credits

  28.—(1) Subject to section 32, a registered person may surrender one or more fixed‑price carbon credits in the FPCC registry account for a taxable facility of the registered person, in payment of the tax payable by the registered person in relation to the taxable facility.[Act 37 of 2022 wef 01/01/2

• § 29 — Cancellation of fixed-price carbon credits

  29.—(1) Where —(a) a registered person has failed to pay any tax in accordance with section 17 in relation to any taxable facility of the registered person; and (b) the registered person has any fixed‑price carbon credit in the FPCC registry account for that taxable facility, the Agency may cancel

• § 3 — Meaning of “business facility”

  3.—(1) A business facility is a single site at which any business activity is carried out.(2) In this Act, “business activity” means any activity or series of activities (including ancillary activities) —(a) that involves the emission of greenhouse gas; and (b) that forms a single undertaking or en

• § 30 — Refunds on fixed-price carbon credits

  30. A registered person is not entitled to any refund on any fixed-price carbon credit except to the extent permitted by section 33.[Act 37 of 2022 wef 01/01/2024]

• § 31 — Opening of fixed-price carbon credit registry account

  31. For the purpose of Division 3, the Agency must open, for each taxable facility of a registered person, a registry account in the Fixed‑Price Carbon Credits Registry and assign a unique identifier to the registry account.[Act 37 of 2022 wef 01/01/2024]

• § 31A — Conversion of fixed-price carbon credits upon change in carbon price

  31A.—(1) Where in any year (year X) —(a) a registered person has in its FPCC registry account any fixed-price carbon credits purchased at the carbon price for year X-1; and (b) the carbon price for year X differs from the carbon price for the year X-1, the Agency must convert the fixed-price carbo

• § 32 — Suspension of fixed-price carbon credit registry account

  32.—(1) The Agency may suspend an FPCC registry account for a taxable facility of a registered person for a period not exceeding one year, if the Agency reasonably believes that —(a) any information given in relation to the registration of the taxable facility was false or misleading in any material

• § 33 — Closing of fixed-price carbon credit registry account

  33.—(1) The Agency may close an FPCC registry account for a taxable facility of a registered person in any of the following circumstances:(a) upon the application of the registered person, if the taxable facility is deregistered as such; (b) if the Agency is satisfied that the account has been, is

• § 33A — Eligible international carbon credit

  33A. An eligible international carbon credit is an international carbon credit that —(a) meets the prescribed criteria; and (b) is accepted as an eligible international carbon credit by the Agency in accordance with any direction of the Minister.[Act 37 of 2022 wef 01/01/2024]

• § 33B — Surrender of eligible international carbon credits

  33B.—(1) For the purpose of section 17(3A), the total number of eligible international carbon credits surrendered must not exceed the prescribed limit.(2) Despite subsection (1), the Minister may permit eligible international carbon credits to be surrendered in excess of the prescribed limit in any

• § 33C — No refunds, etc., on excess eligible international carbon credit surrendered

  33C. Where eligible international carbon credits are surrendered in excess of the prescribed limit under section 33B in connection with the tax chargeable on the reckonable GHG emissions of a taxable facility for any emissions year —(a) the number of eligible international carbon credits surrendered

• § 33D — ICC Registry and ICC registry accounts

  33D. The Agency may establish, maintain and manage an International Carbon Credits Registry, and open and close ICC registry accounts for registered persons in such registry for purposes connected with the surrender of eligible international carbon credits in place of fixed‑price carbon credits in c

• § 34 — Appeals to Minister

  34.—(1) A registered person that is aggrieved by a decision of the Agency —(a) refusing to deregister a business facility as a taxable facility of the registered person; (b) refusing to approve a verified emissions report or a monitoring plan for a business facility of the registered person; (c) r

• § 35 — Effect of appeal, etc.

  35. An appeal under section 34 does not suspend the effect of the decision appealed against unless otherwise provided in this Act, or allowed by the Minister subject to such conditions as the Minister may impose (including any condition for the provision of security).

• § 36 — Disposal of appeal

  36.—(1) Upon receipt of a notice of appeal under section 34, the Minister may dismiss the appeal if the Minister considers it to be trivial, frivolous or vexatious.(2) Upon considering an appeal, the Minister or an Appeal Panel (as the case may be) may determine the appeal by —(a) confirming, varyin

• § 37 — Appeals to General Division of High Court

  37.—(1) The appellant or the Agency may appeal to the General Division of the High Court from the decision of the Minister or an Appeal Panel under this Part upon any question of law or of mixed law and fact.[40/2019] (2) Subsection (1) does not apply where the decision of the Minister or the Appeal

• § 38 — Composition and procedure of Appeal Panel

  38.—(1) An Appeal Panel established under section 34(5) must comprise at least 3 individuals, at least one of whom has particular technical or other specialised knowledge in respect of the issues in the appeal.(2) The Minister must appoint one of the individuals of the Appeal Panel as the Chairperso

• § 39 — Powers of Appeal Panel

  39.—(1) An Appeal Panel has the powers, rights and privileges vested in a District Court on the hearing of an appeal, including —(a) enforcing the attendance of witnesses and their examination on oath or otherwise; (b) compelling the production of documents; and (c) awarding any costs or expenses

• § 4 — Meaning of “operational control”

  4.—(1) A person has operational control over a business facility if the person has the authority to introduce and implement, for the business activity carried out at the business facility (including a business activity that is carried out wholly or partly by a related party of the person), one or mo

• § 40 — Maintenance of records

  40.—(1) Every registered person, accredited external auditor, and external auditor assessing any monitoring plan under section 13, must keep and maintain complete and accurate records containing such information and documents, and in accordance with such requirements, as may be prescribed.(2) The pe

• § 41 — Registers to be kept and maintained by Agency

  41.—(1) The Agency must keep and maintain one or more registers, in which is or are entered such particulars as the Agency may determine, for the following:(a) registered persons; (b) reportable facilities of registered persons; (c) taxable facilities of registered persons; (d) FPCC registry acco

• § 42 — Correcting or updating register on Agency’s initiative

  42.—(1) Subject to subsection (2), the Agency may correct or update any particulars of any registered person, reportable facility, taxable facility, FPCC registry account or ICC registry account entered in the relevant register if the Agency is satisfied that there is evidence of a conflict between

• § 43 — Correcting or updating register on request

  43.—(1) A registered person may apply to the Agency to correct an error or omission of any particulars entered in a register maintained by the Agency.(2) The Agency may, upon receiving an application under subsection (1), correct the error or omission if the Agency is satisfied that the error is typ

• § 44 — Obligation to update changes to particulars

  44.—(1) Whenever a change is made or occurs in any prescribed particulars registered in respect of a registered person, or a reportable facility, a taxable facility, an FPCC registry account or an ICC registry account of a registered person, the registered person must notify the Agency of the change

• § 45 — Interpretation of this Part

  45. In this Part, unless the context otherwise requires —“computer” and “computer output” have the meanings given by section 2(1) of the Computer Misuse Act 1993; “document” includes, in addition to a document in writing —(a) any map, plan, graph or drawing; (b) any photograph; (c) any label, mar

• § 46 — Entering premises, etc., to monitor compliance

  46.—(1) Subject to subsection (2), for the purpose of administering or enforcing this Act or determining whether this Act has been complied with, an authorised officer may —(a) enter any premises —(i) during normal business hours without notice; or (ii) at any other time after giving at least 6 hou

• § 47 — Power to demand names and addresses on entering premises

  47.—(1) An authorised officer who enters premises under section 46 may require any person found on the premises to —(a) give the person’s name and address and any other proof of identity; and (b) provide any other particulars, as the authorised officer may require for the purposes of this Act. (2

• § 48 — Power to search premises, etc.

  48.—(1) Without affecting section 49, an authorised officer who enters premises under section 46 has full and free access to the premises and any thing at the premises, and may exercise all or any of the following powers:(a) search the premises for any thing that may relate to compliance with this A

• § 49 — Power to require persons to provide information and documents

  49.—(1) For the purposes of administering or enforcing this Act or determining whether this Act has been complied with, an authorised officer may by written notice require any person to do one or both of the following:(a) to provide any authorised officer with any information within the knowledge of

• § 5 — Application of Act

  5.—(1) This Act applies only to industry sectors prescribed.(2) Except as provided in subsection (3), this Act binds the Government. (3) Nothing in this Act renders the Government liable to prosecution for an offence under this Act. (4) To avoid doubt, a person is not immune from prosecution for a

• § 50 — General power to require information or documents

  50.—(1) The power of an authorised officer to require a person to provide any information or document under section 48 or 49 includes the power —(a) to require the person, or any person who is or was an officer or employee of that person, to provide an explanation of the information or document; (b

• § 51 — Additional powers in determining if person or business facility is registrable

  51.—(1) Without affecting sections 46 to 50, an authorised officer may, for the purpose of ascertaining whether any person or any business facility is required to be registered under Part 3, by written notice, require the person to —(a) carry out any test or inspection specified in the notice; and

• § 52 — Obstructing Agency or authorised officer

  52. A person that at any time hinders or obstructs the Agency or any authorised officer in the performance or execution of the duty of the Agency or authorised officer, or of any thing which the Agency or authorised officer is empowered or required to do, under this Act shall be guilty of an offence

• § 53 — False statements, forging of documentation, etc.

  53. A person that —(a) makes or causes to be made any entry in a record, register or other document required to be kept under this Act which the person knows is false or misleading in any material particular; or (b) in response to any requirement or notice of an authorised officer under this Part,

• § 54 — Offences relating to registrations

  54.—(1) A person that fails to apply to register as a registered person where required by section 7 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.(2) A person that fails to apply to register a business facility under the person’s operational control a

• § 55 — Offences relating to submissions of unverified emissions reports

  55.—(1) A person that fails to submit an emissions report, not being a verified emissions report, in accordance with section 11 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000, and to a further penalty of $50 for every day or part of a day during which

• § 56 — Offences relating to submissions of verified emissions reports

  56.—(1) A person that fails to submit a verified emissions report in accordance with sections 11 and 12 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000, and to a further penalty of $50 for every day or part of a day during which the offence continues af

• § 57 — Offences relating to monitoring plans

  57.—(1) A person that fails to submit a monitoring plan in accordance with section 13 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.(2) Without affecting subsection (1), a person that submits a monitoring plan that is inaccurate shall be guilty of an

• § 58 — Other offences relating to emissions reports and monitoring plans

  58. A person that fails to comply with any direction of the Agency under section 13(2), 14 or 15(2) served on the person, or fails to comply with section 15(1), shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000.

• § 59 — Offence relating to failure to pay tax

  59. A person that, in accordance with a demand note served on the person under section 17(4)(b), fails to pay the tax specified in the demand note, shall be guilty of an offence and shall be liable on conviction to a fine that is triple the amount of tax specified in the demand note as being outstan

• § 6 — Administration of Act

  6.—(1) The Agency is responsible for the administration and enforcement of this Act, subject to the general or special directions of the Minister.(2) The Agency may appoint, by name or office, any officer or employee of the Agency to be an authorised officer to carry out such function or duty, or ex

• § 60 — Offences by authorised and unauthorised persons

  60. A person (P) that —(a) being appointed for the due administration of this Act —(i) demands from any person an amount in excess of the authorised assessment of tax, or any carbon credits in excess of the authorised assessment of the number of carbon credits required to pay the tax; (ii) withhold

• § 61 — Offences relating to appeals

  61.—(1) A person that, without reasonable excuse, fails to comply with a requirement of the Minister under section 34(4) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $10,000.(2) A person that is duly summoned to attend before an Appeal Panel under section 3

• § 62 — Offences relating to records and registers

  62.—(1) A person that fails to comply with section 40 shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 and, in the case of a second or subsequent offence, to a fine not exceeding $10,000 or to imprisonment for a term not exceeding 3 years or to both.(2)

• § 63 — Notices and other documents may be given by authorised officer

  63.—(1) All notices and other documents of any nature that the Agency is empowered to give under this Act may, subject to the direction of the Agency, be given by any authorised officer on behalf of the Agency.(2) Where any such notice or document mentioned in subsection (1) requires authentication,

• § 64 — Inaccuracies in document

  64.—(1) No misnomer or inaccurate description of any person, place or thing named or described in any document prepared, issued or served under, by virtue of or for the purposes of this Act affects the operation of this Act in any way as respects that person, place or thing if that person, place or

• § 65 — Evidence

  65.—(1) The contents of any record, register or document prepared, issued or served by the Agency or any authorised officer under or for the purposes of this Act are presumed to be correct until the contrary is proved.(2) The Minister may prescribe for any record, register or document kept by the Ag

• § 66 — Disclosure of information

  66. The Agency may provide any information or document obtained under this Act by the Agency or any authorised officer, to any of the public officers or statutory bodies set out in the Fourth Schedule for the purpose of enabling the performance or discharge by the public officer or statutory body of

• § 67 — Service of documents

  67.—(1) A document that is permitted or required under this Act to be served on a person may be served as described in this section.(2) A document permitted or required under this Act to be served on an individual may be served —(a) by giving it to the individual personally; (b) by sending it by pr

• § 68 — Offences by corporations

  68.—(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of a corporation in relation to a particular conduct, evidence that —(a) an officer, employee or agent of the corporation engaged in that conduct within the scope of the actual or apparent author

• § 69 — Offences by unincorporated associations or partnerships

  69.—(1) Where, in a proceeding for an offence under this Act, it is necessary to prove the state of mind of an unincorporated association or a partnership in relation to a particular conduct, evidence that —(a) an employee or agent of the unincorporated association or partnership engaged in that con

• § 7 — Obligation to apply to register as registered person, and to register business facility as reportable facility and taxable facility

  7.—(1) Where the total amount of reckonable GHG emissions of a business facility has a carbon dioxide equivalence that attains the first emissions threshold (or higher) in any year (called in this Part a trigger year), then the person mentioned in subsection (1A) must apply to the Agency —(a) to be

• § 70 — Power of court to order cause of contravention to be remedied

  70.—(1) Where any person is convicted of an offence under this Act, the court may, in addition to or instead of imposing any fine or imprisonment or both, order the person to take, within the time specified in the order (or within any further time as the court may allow), such steps as may be so spe

• § 71 — Composition of offences

  71.—(1) An officer of the Agency authorised by the Agency to compound offences may compound any offence under this Act that is prescribed as a compoundable offence, by collecting from a person reasonably suspected of having committed the offence a sum not exceeding the lower of the following:(a) one

• § 72 — Payment of moneys into Consolidated Fund

  72. All sums collected under this Act in connection with the payment of tax, as financial penalty, or in composition of any offence, must be paid into the Consolidated Fund.

• § 73 — Amendment of Schedules

  73.—(1) The Minister may, by order in the Gazette, amend, add to or vary the First, Second or Fourth Schedule.(2) The Minister may, in any order made under subsection (1), make any saving or transitional provision as may be necessary or expedient. (3) Every order made under subsection (1) must be p

• § 74 — Exemptions

  74. The Minister may, by order in the Gazette and with or without conditions, exempt —(a) any or any class or description of business facility from all or any of the provisions of this Act, wholly or to any extent; or[Act 37 of 2022 wef 01/01/2024] (b) any or any class or description of persons fro

• § 75 — Extensions of time

  75.—(1) A person that, in any particular case, is unable to do any thing that the person is required to do under this Act within the time specified for it may apply in writing to the Agency for an extension of time.(2) The Agency may grant an extension of time (whether for the same or less than the

• § 76 — Regulations

  76.—(1) The Minister may make regulations necessary or expedient for carrying out the purposes and provisions of this Act (other than Division 1A of Part 5).[Act 37 of 2022 wef 01/01/2024] (2) Without limiting subsection (1), the Minister may make regulations for or with respect to all or any matter

• § 77 — Incorporation by reference

  77.—(1) Regulations may incorporate by reference —(a) wholly or partially; (b) with or without any addition, omission or substitution; or (c) specifically or by reference, any code of practice, standard, requirement, specification or other document (called in this section the material) that relat

• § 78 — Advisory guidelines

  78.—(1) The Agency may issue advisory guidelines for the purposes of providing practical guidance or certainty in respect of any one or more requirements imposed under this Act.(2) The advisory guidelines may —(a) be of general or specific application; or (b) specify that different provisions of th

• § 79 — Saving and transitional provisions

  79.—(1) Where —(a) a corporation is a registered corporation on 31 December 2018 under the Energy Conservation Act 2012; and (b) the corporation submitted in 2018 a monitoring plan under section 26C of that Act for any business activity or premises, or part of a business activity or premises, then

• § 8 — Applications for registration

  8.—(1) An application for a registration under section 7 must —(a) be made —(i) where section 7(1) applies — no later than 30 June of the year immediately after the trigger year; and (ii) in the case of an application by Y under section 7(5) —(A) if, in the year immediately before the year of the t

• § 9 — Entitlement to apply to deregister as taxable facility, reportable facility, and as registered person, etc.

  9.—(1) A registered person may apply to the Agency to deregister a business facility as a taxable facility of the registered person if —(a) the registered person ceases to have operational control over the business facility; (aa) the registered person has operational control over the business facil