reg 57 Under-reporting of emissions from an Article 27 installation
(1) An operator of an Article 27 installation is liable to the civil penalty in paragraph (2) where there are reportable emissions in a scheme year (“the unreported emissions”) that— (a) were not reported in the report submitted for that year under paragraph 3(8)(b) of Schedule 5; but (b) have been determined by the regulator under regulation 44(3). (2) The civil penalty is A + (B × C) where— A is £5,000 ; B is the amount of the unreported emissions; C is the carbon price for that year.