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Change 1
As published
61 Banked or borrowed VRTS allowances of former VRTS participants
(1) This article applies to a person who—
(a) was a VRTS participant, or a member of a pool VRTS participant, for a scheme year;
(b) is no longer a VRTS participant or a member of a pool VRTS participant for the subsequent scheme year; and
(c) has banked VRTS allowances standing in their name in the registry or has not yet accounted for borrowed VRTS allowances in accordance with article 47.
(2) In this article, a person described in paragraph (1) is referred to as a “former VRTS participant”, and the first scheme year for which the person no longer participates in the VRTS, as described in paragraph (1)(b), is referred to as the “first non-participation scheme year”.
(3) A former VRTS participant may dispose of a banked VRTS allowance referred to in paragraph (1)(c) during the trading window which follows the first non-participation scheme year through exchanging in accordance with article 23A or 67, or trading in accordance with article 57 or 57A, as if references in those articles to VRTS participants (except for the reference in article 57(3)(b)) include the former VRTS participant.
(4) A former VRTS participant must account for a borrowed VRTS allowance referred to in paragraph (1)(c) in accordance with article 47 before the end of the trading window which follows the first non-participation scheme year.
(5) A former VRTS participant may comply with the obligation in paragraph (4) by—
(a) surrendering a banked VRTS allowance;
(b) acquiring a VRTS allowance or VRTS credit during the trading window which follows the first non-participation scheme year through exchanging in accordance with article 55, 55A or 55B, or trading in accordance with article 25A, 26A, 57 or 58, as if references in those articles to a VRTS participant include the former VRTS participant, and surrendering that allowance or credit; or
(c) making a payment accordance with article 60.
Your change, as a redline
61 Banked or borrowed VRTS allowances of former VRTS participants
(1) This article applies to a person who—
(a) was a VRTS participant, or a member of a pool VRTS participant, for a scheme year;
(b) is no longer a VRTS participant or a member of a pool VRTS participant for the subsequent scheme year; and
(c) has banked VRTS allowances standing in their name in the registry or has not yet accounted for borrowed VRTS allowances in accordance with article 47.
(2) In this article, a person described in paragraph (1) is referred to as a “former VRTS participant”, and the first scheme year for which the person no longer participates in the VRTS, as described in paragraph (1)(b), is referred to as the “first non-participation scheme year”.
(3) A former VRTS participant may dispose of a banked VRTS allowance referred to in paragraph (1)(c) during the trading window which follows the first non-participation scheme year through exchanging in accordance with article 23A or 67, or trading in accordance with article 57 or 57A, as if references in those articles to VRTS participants (except for the reference in article 57(3)(b)) include the former VRTS participant.
(4) A former VRTS participant must account for a borrowed VRTS allowance referred to in paragraph (1)(c) in accordance with article 47 before the end of the trading window which follows the first non-participation scheme year.
(5) A former VRTS participant may comply with the obligation in paragraph (4) by—
(a) surrendering a banked VRTS allowance;
(b) acquiring a VRTS allowance or VRTS credit during the trading window which follows the first non-participation scheme year through exchanging in accordance with article 55, 55A or 55B, or trading in accordance with article 25A, 26A, 57 or 58, as if references in those articles to a VRTS participant include the former VRTS participant, and surrendering that allowance or credit; or
(c) making a payment accordance with article 60.
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