33Default assessments where energy savings statement not lodged

33 Default assessments where energy savings statement not lodged

33 Default assessments where energy savings statement not lodged

(1) The Scheme Regulator may make an assessment in respect of a year if the scheme participant concerned fails to lodge an energy savings statement for the year in accordance with the Act.

(2) In making an assessment under this clause, the Scheme Regulator—

(a) may base its assessment on its best estimate of the scheme participant’s liable acquisitions, verified by the Market Operator where possible, and

(b) may take into account any other matters the Scheme Regulator considers appropriate.

(3) As soon as practicable after the assessment is made by the Scheme Regulator, the Scheme Regulator must give written notice of the assessment to the scheme participant.

(4) The assessment is taken to have been made on 1 March in the year after the year to which the assessment relates or on any later date specified by the Scheme Regulator in the notice of assessment given to the scheme participant.