Schedule 2, Part 1, paragraph 11(2)

The regulations may provide— for determining the value for the purposes of the scheme of any such allowances, credits, certificates or units, and for the use for the purposes of the scheme of any such allowances, credits, certificates or units to be subject to such conditions and limitations as may be specified in or determined in accordance with the regulations.

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Source: legislation.gov.uk · retrieved 2026-07-30