The Carbon Dioxide Transport and Storage (Determination of Turnover for Penalties) Regulations 2024
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Change 1
2 Interpretation
In these Regulations— “the Act” means the Energy Act 2023; “applicable turnover” means the amounts, ascertained in conformity with UK generally accepted accounting principles and practices, which are— derived by the licence holder from the provision of goods and services falling within the licence holder’s ordinary activities (whether or not such activities are authorised by a licence); and computed on an accruals basis so that the amounts referred to in paragraph (a) above relating to the period for which applicable turnover is being determined are taken into account, without regard to the date of invoice or receipt of payment, after deduction of trade discounts, value added tax and any other taxes directly related to turnover; “business year” means a period of more than six months in respect of which— a licence holder publishes accounts; or if no such accounts have been published for the period, prepares accounts; “carbon dioxide transport and storage revenue support contract” has the same meaning as in section 59(2) of the Act; “date of notice” means the date on which the economic regulator gives notice under paragraph 4(4) of Schedule 3 to the Act; “publicly-owned company” has the same meaning as in section 6 of the Freedom of Information Act 2000.
2 Interpretation
In these Regulations— “the Act” means the Energy Act 2023; “applicable turnover” means the amounts, ascertained in conformity with UK generally accepted accounting principles and practices, which are— derived by the licence holder from the provision of goods and services falling within the licence holder’s ordinary activities (whether or not such activities are authorised by a licence); and computed on an accruals basis so that the amounts referred to in paragraph (a) above relating to the period for which applicable turnover is being determined are taken into account, without regard to the date of invoice or receipt of payment, after deduction of trade discounts, value added tax and any other taxes directly related to turnover; “business year” means a period of more than six months in respect of which— a licence holder publishes accounts; or if no such accounts have been published for the period, prepares accounts; “carbon dioxide transport and storage revenue support contract” has the same meaning as in section 59(2) of the Act; “date of notice” means the date on which the economic regulator gives notice under paragraph 4(4) of Schedule 3 to the Act; “publicly-owned company” has the same meaning as in section 6 of the Freedom of Information Act 2000.
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