s 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, as from and including 1 January 2019 — (c) the corporation is treated as a registered person for the purposes of this Act; (d) the business activity or premises or part is treated as both a reportable facility and a taxable facility of the corporation as a registered person for the purposes of this Act; and (e) the monitoring plan submitted under that Act is treated as if it were a monitoring plan submitted under this Act, and if approved under that Act as if it had been approved under this Act. (2) Where —(a) the reckonable GHG emissions from any business activity or premises, or part of a business activity or premises, under the operation control of a corporation attained 2,000 tCO2e (or higher) in 2017; and (b) as at 31 December 2018 —(i) the corporation continues to have operational control over the business activity, premises or part; and (ii) the corporation is a registered corporation under the Energy Conservation Act 2012, then, as from and including 1 January 2019 — (c) the corporation is treated as a registered person for the purposes of this Act; and (d) the business activity or premises or part is treated as a reportable facility of the corporation as a registered person for the purposes of this Act. (3) For the purposes of this Act, the first reporting period under section 11 for a corporation mentioned in subsection (1) or (2) is the year 2019, and the corporation is not required to submit any report under section 27 of the Energy Conservation Act 2012 in relation to paragraph (c) of that section for any period prescribed under that section, or any part of such period, from 1 January 2019 onwards.[80