Singapore legislation
Section 9
Section 9
Entitlement to apply to deregister as taxable facility, reportable facility, and as registered person
(1)
A registered person may apply to the Agency to deregister a business facility as a taxable facility of the registered person if —
the registered person ceases to have operational control over the business facility;
the total amount of reckonable GHG emissions from the business facility has a carbon dioxide equivalence that does not attain the second emissions threshold for each of 3 consecutive years; or
where any modification (including by way of additions and removals) to any work process at the business facility, or to any building or infrastructure of the business facility, is completed and —
the total amount of reckonable GHG emissions from the business facility in the year in which the modification is completed has a carbon dioxide equivalence that does not attain the second emissions threshold; and
the total amount of reckonable GHG emissions from the business facility has a carbon dioxide equivalence that is unlikely to attain the second emissions threshold in each of the 2 consecutive years immediately following.
(2)
Without affecting subsection (1)(a), a registered person must give the Agency advance written notice of the date that the operational control that the person has over the business facility is to cease, at least 45 days before that date.
(3)
A registered person may apply to the Agency to deregister a business facility as a reportable facility of the registered person if —
the registered person ceases to have operational control over the business facility;
the total amount of reckonable GHG emissions from the business facility has a carbon dioxide equivalence that does not attain the first emissions threshold for each of 3 consecutive years; or
where any modification (including by way of additions and removals) to any work process at the business facility, or to any building or infrastructure of the business facility, is completed and —
the total amount of reckonable GHG emissions from the business facility in the year in which the modification is completed has a carbon dioxide equivalence that does not attain the first emissions threshold; and
the total amount of reckonable GHG emissions from the business facility has a carbon dioxide equivalence that is unlikely to attain the first emissions threshold in each of the 2 consecutive years immediately following.
(4)
A registered person may apply to the Agency to deregister as such if there is no longer any business facility registered as a reportable facility of the registered person.