Revenue: Taxes Consolidation Act 1997 Notes for Guidance - Finance Act 2022 Edition
540ADisposal of certain emissions allowances
Summary
The EU Emissions Trading Scheme (ETS), established under Directive 2003/87/EC, is a scheme that enables reductions in EU emission of greenho...
You need to be logged in to the system to access this content, via the log in link at the top of this page. If
you do not have an account, then please read the Help page
for information on how to obtain access.